Section 129 of the CGST Act, 2017—Goods in Transit -—The petitioner challenged an order passed under Section 129(3) of the Act, dated 26.02.2023, on the ground that the goods in question belonged to the petitioner. The counsel for the petitioner submitted that since the order impugned has been passed against the driver, it would not be open for the cosigner or the consignee to challenge such order before the appropriate forum. The Standing Counsel submitted that the cosigner or the consignee can always challenge the impugned order claiming ownership of the goods on the basis of documents evidencing their ownership, and any deposit of tax would ultimately be adjusted against the confiscated goods. Therefore, the argument that the petitioner would be deprived of the remedy of appeal in such circumstances is misconceived. The court observed that the petitioner would be at liberty to challenge the order impugned by way of an appeal.

Held that:- The Hon’ble High Court dismissed the writ petition