Section 129 of the CGST Act, 2017 – Goods in Transit ––- The petitioner challenged Form GST MOV-01 dated 21.08.2022. The challenge in the writ petition was found to be premature, as pending writ petition being listed for admission, MOV-6 being an order of detention and MOV-7 being a show casue notice under Section 129(3) have come to be issued on 24.08.2022. The petitioner submitted that a reply has been submitted to the SCN and, in fact, the matter is fixed for hearing.

Held that:- The Hon’ble High Court directed that if there has been no appearnce, the peitioner is permitted to appear before the authority on 01.09.2022 and after considering the reply, if any, filed and hearing the petitioner, an order shall be passed in terms of Section 129(3). The petitioner is also permitted to make its offer before the Assessing Authority in regard to the release of consignment in line with the provisions of Section 129(1) of the Act.