Section 129 of the CGST Act, 2017 – Goods In Transit --––- The petitioner challenged the orders of detention dated 13.06.2022 and 08.06.2022 and SCNs dated 14.06.2022 and 08.06.2022 detaining vehicles. The reasons set out for such detention is are as goods delivering to person were a unrelated place (unregistered place of business) and 2nd Invoice for demonstration purpose, but as per driver statement it is for sale after 1 week they will make the bill after payment made. The court observed that in second invoice, the excavator was moved only for demonstration purposes and the documents to evidence the same are also available along with the consignment. Hence, there is no justification for the detention memo. As regards goods delivering to person to a unrelated place, the court further observed that the matter is pending only at the stage of response to the SCN, it would be appropriate that the petitioner furnish its explanation to the show cause notice and the same be considered by the respondent and orders passed within seven days, in accordance with law.

Held that:- The Hon’ble High Court quashed the SCN in respect of the excavator and directed that the same shall be released within 24 hours.