Section 129 of the CGST Act, 2017—Goods in Transit —– The petitioner challenged the detention order, which have detained on 08.11.2022. The counsel for the petitioner submitted that despite the above direction for physical verification issued on 08.11.2022 fixing 09.11.2022, no physical verification was done not even in the extended period of 10 days. Rule 138C provides for completion of the physical verification within three days and if necessary in a further period of three days and not beyond it.

Held that:- The Hon’ble High Court issued notice to the respondents and calling upon them to show cause within a month as to why the physical verification has not been completed within time allowed and why any final order of seizure has not been passed and the goods are being detained. List on 06.02.2023.