Section 129 of the CGST Act, 2017 – Goods in Transit --––- The petitioner’s vehicle was intercepted, on the ground that the goods were being re-routed without proper e-way bill. The court observed that no such notice has been issued till date though the seizure has been effected as early as on 30.05.2022. The act of the respondent in insisting that the petitioner retain the vehicle at the present location is in gross contravention of the statutory provisions.

Held that:- The Hon’ble High Court allowed the petition and issued mandamus to release the conveyance in question along with the goods contained, within 24 hours.