Section 129 of the CGST Act, 2017—Goods in Transit —-The petitioner sought quashing of the proceedings initiated in pursuance of the notice dated February 13, 2018, by which the vehicle carrying goods was detained. The counsel for the respondents submitted that the petitioner had failed to furnish any explanation. The proceedings initiated were concluded by passing of the order under Section 129(3). The court observed that as the order having been passed against the petitioner way back on February 18, 2018, the petitioner had appropriate remedy to challenge the same by filing appeal.

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