Section 129 of the CGST Act, 2017— Goods in Transit –- The petitioner challenged the order of detention passed under Section 129 of the Act. The Petitioner contended that while the goods were in transit, the truck was intercepted on 04.02.2021 on an allegation that the E-Way Bill had expired on 03.02.2021 itself. The petitioner executed a bond for release of goods and vehicle and on such bond being furnished, the truck and goods were released. The court observed that an efficacious alternative remedy by way of appeal is available to the petitioner under Section 107.

Held that:- The Hon’ble High Court granted liberty to the petitioner to approach the appellate authority against the impugned order. In case the appeal is not accepted online for any technical reasons, he would be at liberty to prefer an appeal manually before the appellate authority.