Section 129 of the CGST Act, 2017— Goods in Transit – The Petitioner, a registered company under GST, enetered into a works contract aggrement with another company. The goods were transported on the strength of three delivery challans. E-way bills were also produced. The goods were detained by GST officers on the premise that consignment was not accopnaied by invoice. The said reuirement is not necessary in view of the Rule 138(A) of Rules. The petitioner is not willing to pay the security in the form of bank guarntee equivalent to the amount of applicable tax, interest, and penalty without expressing any opinion on the merits as to strict applicablilty of Rule 138(A) of Rules.

Held that:- The Hon’ble High Court disposed the writ petition with a direction to the adjudicating authority to adjudicate the matter with regard to goods being in compliance with the provisions of Act, as expeditously as possible, in acordance to Law. — Engineers Contractors P Ltd. Vs. The Assistant State Tax Officer [2020] 22 TAXLOK.COM 008 (Kerala)