Section 129 of the CGST Act, 2017 — Goods in Transit - The Petitioner challenged the impugned order dated 26.10.2022. The goods were intercepted and detained on the ground that Ship to address is unregistered person and GST Number is not mentioned in tax invoice. The court observed that Rule 46 required the tax invoice to reflect the GSTN/Unique Identity Number of the recipient. However the said Rule has not taken into account the concept of a bill to – ship to consignment. The petitioner has made a full disclosure in regard to the purchaser, including the GST particulars, address and PAN number. The prescription under Rule 46 is thus fully satisfied. It would have been an entirely different matter, had the respondents suspected the transaction as being a method to avoid tax. This aspect of the matter has been clarified in the response to the 'frequently asked questions' available on the official website of the Department.

Held that:- The Hon’ble High Court set aside the impugned order and released the detained consignment along with cargo.