Section 129 of the CGST Act, 2017 —– Goods in Transit -—- The petitioner challenged the order dated 7.7.2022, in FORM GST MOV-11. The petitioner contended that the goods in transit were intercepted by the authorities. The authorities sought to derive their powers to overcome the possession of the petitioner of goods in transit from section 129 of the Act, which begins with the non-obstante clause, it is a provision independent of section 130. It was submitted that the entire exercise of powers under section 130 was without jurisdiction. The Court observed that the matter would require a detailed examination and the impugned order came to be passed in a quick succession, that too without permitting the petitioner to file reply. There was evident breach of principles of natural justice to the prejudice to the petitioner.

Held that:- The Hon’ble High Court by way of interim relief directed the respondents to release the goods and conveyance of the petitioner, upon imposition of suitable condition on the petitioner. Matter returnable on 23.11.2022.