Section 129 of the CGST Act, 2017--- Goods in Transit  ––– The petitioner prayed for issuing a writ, order or direction declaring the action of the 2nd respondent in seizing the Vehicle of the petitioner without following any procedure under statutes contemplated under law as illegal, arbitrary. The petitioner vehicle has been detained by the authorities on the plea that no document with regard to movement of the goods being carried was produced. The counsel for the petitioner submitted that the law does not permit any detention of vehicle as only the concerned consignment/goods is liable to the same. The court observed that they are not inclined to interfere in the matter, keeping in mind the provisions of Section 129(2) of the Act.

Held that:- The Hon’ble High Court granted liberty to the petitioner to get the proceeding which has already been initiated by the authorities taken to its logical conclusion, besides praying before the authorities concerned for provisional release of the vehicle, which shall be considered by the authorities concerned in accordance with law expeditiously.