Section 129 of the CGST Act, 2017 – Goods in Transit —- The Petitioner challenged order(s) dated 09.11.2022 in the Form GST MOV-09 passed under Section 129(3). The court observed that the petitioner has equally efficacious and alternative remedy by way of appeal before the First Appellate Authority.

Held that:- The Hon’ble High Court directed the petitioner to take recourse to such remedies as available in law including approaching the First Appellate Authority and Seeing the perishable nature of goods, directed the respondents to release the Conveyance along with the goods, within a period of 48 hours.