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By way of present petition, the challenge is to the order of detention passed by the respondent under Section 129 of the CGST Act, 2017. Notice issued accordingly

Section 129 of the CGST Act, 2017 — Goods in Transit —–The petitioner challenged the order of detention dated 6.9.2021 in Form GST MOV 6 passed under Section 129 of the Act. The petitioner counsel submitted that at the time of interception, on verification of the document and examination of goods while the vehicle was in transit, nothing contrary to the provisions of statute or rules was found. Further, the officer while intercepting the vehicle has exercised the powers of assessing officer and detained the vehicle and the goods without any rhyme or reason and for no fault attributable to the petitioner. Held that:- The Hon’ble High Court issued Notice returnable on 24.9.2021.
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