Section 129 of the CGST Act, 2017 – Goods in Transit –- The petitioner challenged the impugned order passed under Section 129(1). The respondent submitted that upon physical verification approximately 312 cubic feet of team sawn timber has been found in excess of what has been declared in e-way bill and invoice. Also it was found that consignor was non-existent at his registered place of business. A show cause notice in GST MOV 07 was issued on 11.08.2022, after computing the applicable penalty. The court observed that this Court in exercise of constitutional writ jurisdiction under Article 226 of the Constitution of India cannot act as a fact finding and verification authority over transported the goods in question. If the petitioner is not satisfied with the reasons given for detention of the goods in question and the order passed under Section 129(1) of the Act, the same is appellable before the appellate forum under Section 107 of the Act.

Held that:- The Hon’ble High Court directed the petitioner to take appropriate statutory remedy either before the appellate forum or before the Officer concerned in accordance with law.