Section 129 of the CGST Act, 2017 — Goods in Transit –— The applicant challenged the detention notice which was done on the ground that IGST should have been charged in the tax invoice and not the CGST and SGST and the place of delivery in the e way bill is different than the tax invoice.  The applicant submitted that there is a clerical error in the invoice and as regards the discrepancy in the place of delivery. The court in decision dated 15.03.2022 has issued notice to the respondent. The respondent submitted that the goods and the conveyance have been released. The applicant counsel submitted that for no good reason, the goods and the conveyance were kept under detention for almost a period of 12 days and her client had to pay an amount of Rs. 65,000/- towards the demurrage charges. The court observed that grievance of applicant is well founded and is a matter of concern. The court further observed that since the goods and the conveyance have already been released, no further adjudication is required.

Held that:- The Hon’ble High Court disposed the matter accordingly.