Section 129 of the CGST Act, 2017— Goods in Transit –– The petitioner challenged notice dated 04.12.2022. The court observed that this is not a fit case for interfering with the impugned notice. Let the petitioner respond to 04.12.2022 notice, let the respondent consider the same on its own merits and in accordance with law after affording an opportunity.

Held that:- The Hon’ble High Court dismissed the petition and directed that if the order is adverse to the writ petitioner, it is open to him to assail the same in a manner known to law.