Section 129 of the CGST Act, 2017 — Goods in Transit –--- The petitioner challenged proceedings under section 129 of the Act. His goods were intercepted on 10.01.2022 and detained the same alleging excess quantity. The petitioner filed an objection contending that the quantity of goods tallied with the e-way bills. The respondent vide order dated 25.01.2022, rejected the objections and issued an order under Section 129(3) in Form GST MOV 09. The court observed that this Court cannot exercise its jurisdiction under Article 226 of the Constitution of India in these issues. Further, petitioner has an alternative and efficacious remedy under Section 107 .

Held that:- The Hon’ble High Court dismissed the writ petition, granting liberty to the petitioner to avail the statutory remedies available.