Section 129 of the CGST Act, 2017 – Goods in Transit –-–-The petitioner challenged the Communication dated 27.01.2022 in Form GST MOV-2, whereby it was communicated that the previous movement of goods was not covered an E-Way bill. The petitioner had imported the goods and for movement of goods from the port to the container freight station for the purpose of assessment, there is no requirement of an E-Way bill. The court observed that at the time of seizure, the goods accompanied E-Way bill. However, the allegation is that no E-Way bill was generated for the previous transport from the port of import to the CFS. This matter would require a detailed consideration. No useful purpose will be served by detaining the goods.

Held that:- The Hon’ble High Court directed the petitioner to pay the disputed tax and furnish a bank guarantee for the tax and penalty within a period of seven days. The respondent shall release the goods as and when the petitioner complies with the directions.