Section 129 of CGST Act, 2017—Goods in Transit with vehicle—In the instant case, Goods in Transit have been made on the following grounds—
GSTIN of the recipient is incorrect
No e-way Bill/e-declaration has accompanied the transport.

Held that—s the Assistant State Tax Officer has already taken up the issue, it is inappropriate for this Court to observe anything on the merits. [SHRI. A. BALASUBRAMANIAN VERSUS THE ASSISTANT STATE TAX OFFICER SQUAD NO. 1, STATE GST DEPARTMENT, PALAKKAD AND MS. NAMASCO TRADERS AND EXPORTS, KUTHUPARAMBA] [KERALA HIGH COURT]