Section 129/130 of the CGST Act, 2017 — Goods in Transit —- The petitioner sought directions to the respondent to release the detained vehicle. The goods were detained on the ground that there is a violation in the invoice that the full address of the buyer has not been mentioned. The counsel for the petitioner submitted that the absence of the full address of the buyer is not such a big offence or violation, for which, the goods are detained by the Revenue. The court observed that even though the petitioner's counsel says or indicates that, only a sum of Rs. 5,000/- will be normally imposed, that kind of arrangement is not agreeable for the counsel for the respondent as according to him, this violation is a recurring one from the petitioner.

Held that:- The Hon’ble High Court directed that the petitioner on payment of 25% of the demand of the penalty in each of the case, the goods and vehicles detained by the respondent shall be released. Subsequently if the petitioner has not chosen to assail the order of final penalty dated 11.03.2022, after lapse of 3 months period, it is open to the respondent to proceed, in accordance with law.