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The short point for the consideration of this Court is whether the two trucks could have been seized under Section 129 of the Act, 2017, more particularly when both the trucks were not in transit carrying any goods. Indisputably both the trucks were seized from the office premises of the writ applicant.

Section 129 of the CGST Act, 2017— Goods in Transit —–The applicant prayed for quashing the impugned orders of seizure dated 01.07.2020, 15.09.2020 and 18.09.2020; for directions holding that the action of the respondent authority in issuance of summons under Section 70 is arbitrary and colorable exercise of powers. The applicant’s two trucks were seized under Section 129 on the ground that in the past these two trucks were used for transporting the goods in contravention of the provisions of the Act and the Rules. The inquiry in this respect is pending as on date. Summons under Section 70 was issued. The court observed that whether the two trucks could have been seized under Section 129 of the Act, 2017, more particularly when both the trucks were not in transit carrying any goods. Indisputably both the trucks were seized from the office premises of the writ applicant. The department has doubts with regard to some past transactions. Held that:- The Hon’ble High Court directed the respondent to release both the trucks on the applicant furnishing an undertaking in writing on oath before the concerned authority that till the conclusion of the inquiry or investigation, he shall not transfer the two trucks in favour of any other person or shall not part with the possession of the same or create any encumbrance upon the same.
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