Section 129 of the CGST Act, 2017 – Goods in Transit –– The petitioner challenged the detention of goods along with vehicle on the ground that the tax invoice as well as the e-way bill have been shown to the respondents. Further, no notice was served to them. The counsel for the respondents, submitted that e-way bill and tax invoice were in relation to only 8695 Kgs of the iron and steel scrap, whereas upon actual verification, it came to 1025 Kgs in excess of what was disclosed in the tax invoice and e-way bill. Finally SCN in the form of GST MOV-10 have been issued. The counsel for the petitioner submitted that since the report with regard to weighing of the vehicle and the materials thereon has been obtained behind its back, no liability can be fastened on the basis of the same. The court observed that ends of justice would be served if, in the presence of the authorized representative of the petitioner, a fresh weighing of the same is undertaken.

Held that:- The Hon’ble High Court directed the authorized representative of the petitioner to appear before the respondent on 11.02.2022, thereafter, the vehicle and the materials shall be got weighed.