Section 129 of the CGST Act, 2017 — Goods in Transit —-- The petitioner claiming to be the owner of the detained goods sought relief of direction upon the respondent authorities concerned to release of the goods.

Held that:- The Hon’ble High Court directed the petitioner to make appropriate application with supporting documents of the goods, within a week, before the authority concerned who on receipt of such application and supporting documents shall consider the same in accordance with law and take a decision for release of the goods subject to satisfaction of the ownership of the petitioner as well as fulfilment of all legal formalities and after giving an opportunity of hearing to the petitioner or his authorized representatives, within two weeks.