Section 129 of the CGST Act, 2017 — Goods in Transit –- The petitioner challenged the order issued under the provisions of sub-section (3) of Section 129 imposing on the petitioner a penalty of Rs.3,15,000/-. The petitioner submitted that in the invoice accompanying the goods, the tax paid was shown to be under CGST & SGST, whereas it should have been shown as tax paid towards IGST.

Held that:- The Hon’ble High Court directed that there will be an interim order directing the 1 st respondent to verify monthly returns filed by the petitioner for the month of July 2022 and determine whether the amount in question was correctly shown as IGST instead of CGST/SGST. If the officer finds that the amount has been correctly shown as IGST in the monthly returns filed for the month of July 2022, the mistake committed by the petitioner can be penalized by imposing a minor penalty.