Goods in Transit — Section 129 & 130 of the CGST Act, 2017—The petitioner challenged the detention of his vehicle and submitted that while the goods were being transported, the vehicle was intercepted, and after verification of the documents it was permitted to transport the goods to the auction destination. The vehicle on its return journey, without the goods, was intercepted and detained on the ground that the goods had not been auctioned on the same date on which it was proceeding to Kumali for entrustment of the goods for auction. The petitioner submitted that the goods although not auctioned on the same date as the onward transportation, were subsequently auctioned from the auction centre on 16.07.2020, and hence, there was no offence for which the vehicle could have been detained on its return journey. The respondent submitted that the detention of the vehicle on its return journey was only on account of a misunderstanding that the petitioner had declared that the goods would be auctioned on the same day.
Held that:- The Hon’ble High Court held that the onward transportation of the goods was covered by valid documents, and on the return journey, when the vehicle was intercepted, it was not carrying any goods that had contravened the provisions of the Act. Further, directed the respondent to release the vehicle.—Jeelani Vs. The Assistant State Tax Officer, The Deputy Commissioner (GST)  26 TAXLOK.COM 065 (Kerala)