Section 129, 130 of the CGST Act, 2017 — Goods in Transit –--- The petitioner challenged order issued under Section 130 of the Act. The gold ornaments were intercepted by the respondents on 14.07.2021 on the ground that no document accompanying the goods was found. The counsel for the petitioner submitted that the delivery challan was available in the scooter kept nearby the place where the petitioner's staff was intercepted and if an opportunity was granted to recover the said delivery challan, the same would have proved the veracity of petitioner's contentions. The court observed that several factual aspects have been narrated by the officer, while arriving at a conclusion of 'intent to evade tax'. All those aspects require an appreciation of disputed facts. This Court cannot interfere under Article 226 of the Constitution when there are disputed facts. The Petitioner has an alternative and efficacious remedy under Section 107 of the Act.

Held that:- The Hon’ble High Court dismissed the petition reserving the liberty of the petitioner to pursue its statutory remedies.