Section 129 of the CGST Act, 2017 — Goods in Transit — The petitioner challenged the order passed under Section 129(1) and 129(3). The petitioner submitted that though the seizure memo in GST MOV-02 was served upon the driver of the vehicle but copy of the detention order of the goods and vehicle in FORM GST MOV-06 has not been served. The court observed that the remedy before the petitioner is to file appeal under Section 107 against the order.

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