Section 129 of the CGST Act, 2017 — Goods in Transit –- The Petitioner challenged the detention order dated 31.10.2022 as well as the consequential order dated 10.11.2022, passed under Section 129. The court observed that after detaining the petitioner’s vehicle and the goods on 26.10.2022, notice was issued by the respondents on 31.10.2022 within seven days from the date of detention. However, the consequential order for payment of penalty was passed on 10.11.2022 which is beyond the period of seven days. The court relied upon the decision in the matter of Udhayam Steels Private Limited vs. Deputy Tax Officer (Int.) and another  dated 28.12.2022 and in the case of D.K. Enterprises vs. The Assistant/Deputy Commissioner and another dated 29.08.2022.

Held that:- The Hon’ble High Court set aside the detention order dated 31.10.2022 as well as the impugned consequential order dated 10.11.2022 and directed the respondents to release the detained goods and conveyances within a period of one week.