Section 129 of the CGST Act, 2017 — Goods in Transit –-- The Petitioner challenged the order dated 31.01.2022, passed by Appellate Authority, dismissing the appeal filed by the petitioner. The vehicle of the petitioner was detained on the ground that there was mismatch between the registration number of the vehicle and the vehicle number mentioned in the e-way bill. The petitioner filed appeal against the impugned order but the same was rejected. The court relying on the decision rendered by a coordinate bench of this Court in SAME DEUTZFHR INDIA P. LTD. V. STATE OF TELANGANA, observed that that respondent No.1 should reconsider the Order dated 31.01.2022.

Held that:- The Hon’ble High Court set aside the order dated 31.01.2022 and remanded the Matter back to the file of respondent No.1, who shall hear both sides including the petitioner and thereafter, pass fresh order in accordance with law and in the light of the decision rendered by this Court in SAME DEUTZFHR INDIA P. LTD. V. STATE OF TELANGANA.