Section 129 of CGST Act—Goods in Transit with vehicle—In the instant case, the e-way bill shows the place as Palakkad instead of Alappuzha and thus the authority detained the vehicle and the goods under Section 129(3) of the SGST Act.

Held that—The High Court direct the respondent authorities to release the petitioner's goods and vehicle on his “furnishing Bank Guarantee for tax and penalty found due and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules”.
Petition disposed off.[SPINNER MARKETING VERSUS THE ASSISTANT STATE TAX OFFICER SQUAD NO. III, STATE GOODS AND SERVICES TAX DEPARTMENT, KOCHI] [KERALA HIGH COURT]