Section 129 of the CGST Act, 2017— Goods in Transit –– The petitioner challenged an statement of the driver dated 06.12.2022 on the ground that the impugned proceedings says owner/driver/person incharge but the options have neither been scored off or ticked by the Authority concerned. The Revenue counsel submitted that pursuant to interception on 06.12.2022, a SCN was issued to the petitioner on 07.12.2022 and the petitioner has sent a reply on the same day. The third respondent has considered the same and has made an order dated 09.12.2022. The court observed that the matter has been carried to its logical end. In any event, the petitioner has assailed only a record of statement given by the person at the wheel qua the truck. It is now for the petitioner to assail the aforementioned order dated 09.12.2022. If the writ petitioner chooses to do the same, the Authority / forum / Court would consider the same on its own merits and in accordance with law.

Held that:- The Hon’ble High Court dismissed the petition.