Section 129/130 of the CGST Act, 2017 — Goods in Transit  –— The applicant prayed to quash the Notice issued by the respondent No.3 under Section 129(3) of the Act in Form GST MOV-07 dated 12/04/2022 and to quash the order of detention in Form GST MOV-06 dated 12/04/2022. The vehicle was detained on the ground of wrong Vehicle type. The court observed that whether it was a bona fide mistake on the part of the applicant, or whether it was a mischievous act with a view to derive some illegal benefit. The goods were in transit with all the necessary documents including the E-way bill generated from the GST portal. The goods were moved through a truck whose registration number was also correct. The circular dated 14.12.2018 makes it clear that in case a consignment of goods is accompanied with an invoice or any other specified document and also an e-way bill, the proceedings under Section 129 may not be ordinarily initiated. The goods of the applicant fall within Clause 5 of the circular.

Held that:- The Hon’ble High Court quashed the impugned notice in Form GST MOV-07 dated 12th April 2022 and the order of detention in Form GST MOV-06 dated 12th April 2022. The goods and the conveyance shall be released at the earliest.