Section 129 of the CGST Act, 2017 – Goods in Transit ––- The petitioner sought a mandamus directing the respondents to release the goods, being a consignment stated to be a life-saving drug. The reason for interception/detention was the presumption of the officer that the goods were proposed to be unloaded at an unregistered place. The court observed that there are serious flaws in the procedure followed as neither order of detention nor SCN have been issued within time. The officer not having obtained written permission in Form GST MOV-03 from his superiors for extension of time for completion of inspection proceedings. Whether such detention is required at all and the fate of such detention must be decided expeditiously by the officials concerned. The Department has, by amendment brought on 21.06.2018, effaced the difference between a working day and a holiday. Revenue counsel also confirmed that interception, detention and seizure of vehicles and consignments take place without reference to day or time and the roving squad is on duty at all times, 24/7, 365 days of the year.

Held that:- The Hon’ble High Court granted Mandamus as sought for and allowed the Writ Petition.