Section 129 of the CGST Act —Goods in Transit – The Petitioners challenged the detention notice by which a consignment of construction equipments was detained. The objection of the respondent was with regard to the documents that had to accompany the transportation of the goods, as the the documents did not reflect the transaction covered by the transportation that was apprehended. The court observed that the detention by the respondent cannot be said to be unjustified.
Held that:- The Hon’ble High Court directed the respondent to release the goods and the vehicle to the petitioner on furnishing a bank guarantee for the amount. The respondents shall, thereafter, transmit the files to the adjudicating authority for an adjudication under Section 130.—Focuz Constructions Equipments Vs. The Asst. State Tax Officer (Intelligence) State Goods And Service, Tax Department (Kerala) , The Asst. Commissioner (Assmt) , State of Kerala  27 TAXLOK.COM 065 (Kerala)