Section 129 of the CGST Act, 2017 – Goods in Transit –– The petitioner challenged the detention of goods along with vehicle. The counsel  for the petitioner submitted that similar issue was before the Court in W.P.No.29999 of 2021 43 TAXLOK.COM 129, which was disposed of by order dated 30.12.2021. The counsel for the respondents agreed for the same.

Held that:- The Hon’ble High Court disposed the writ petition in similar terms to order dated 30.12.2021 passed in W.P.No.29999 of 2021 43 TAXLOK.COM 129.