Section 129 of the CGST Act, 2017— Goods in Transit – The Petitioner, engaged in the buisness od manufacturing and trading and is regsitered under GST. He supplied goods on urgent basis to buyer. While the goods were in transit, the authorities of the department intercepted the vehicles and seized the same along with goods. The issue raised is with regard to legality and validity of the notice issued by the department under section 130 of the Act, as to whether Section 129 would apply or Section 130 could straightway be invoked. While issuing the notice the Court directed the authorities to release the conveyance as well as the goods, depositing an amount of Rs, 1,44,180/- with the department.

Held that:- The Hon’ble High Court held that the show cause notice issued in GSTMOV-10 deserves to be discharged. — Jainam Cables (India) Private Limited Vs. Union of India [2020] 21 TAXLOK.COM 084 (Gujarat)