Section 129 of the CGST Act —Goods in Transit – The intra-Court appeal is directed against the order dated 30.08.2022, whereby the learned Single Bench held that the order of detention is an appealable order and the appellant can approach the appellate authority. The court observed that first allegation is that there is mismatch between the goods in movement and documents tendered. The second allegation is that the appellant had obtained registration by means of fraudulent documentation. The court further observed that goods have not yet been confiscated till date, therefore, the first remedy available to the appellant is to approach the authority who passed the detention order. The appellant would be free to produce all documents in respect of their contentions and also establish that he is the rightful owner of the goods and goods were transported with valid documents and the registration was obtained by producing valid documents.

Held that:- The Hon’ble High Court directed that if there is any discrepancy in the nature of goods, the State Tax Authority is to obtain opinion from the Forest Department. Since the goods being natural produce, it is exposed to the fury of weather, there is likelihood of deterioration. Therefore the authority pending compliance of the above directions shall permit the appellant to provide requisite number of tarpolene for securing the goods so that the goods are not exposed to sun and rain.