Section 129 of the CGST Act, 2017—Goods in Transit –––- The petitioner challenged an order of detention dated 11.08.2022 and an order of demand of tax and penalty dated 13.09.2022. The petitioner’s counsel submitted that no order of detention was passed within the period as provided for under Section 129 and neither was a show cause notice issued within the period of 7 days as set out under Section 129(3) of the Act. The court observed that neither order of detention nor show cause notice have been issued in time. The date of interception of vehicle is 01.08.2022 and the order of detention has been passed only on 11.08.2022. The show cause notice has been issued on 16.08.2022. The timelines as set out under Section 129 are completely vitiate the proceedings in full. The respondent Advocate submitted that the court in earlier order dated 06.09.2022 permitted the petitioner to file a reply to the show cause notice, the question of delay had already been taken note of and condoned by this Court. The court observed that there is no merit in this submission. In fact, neither of the parties had argued the position of delay in the earlier round of proceedings. The admitted dates clearly reveal the lapses in adhering to the statutory and stipulated timelines, the case of the petitioner merits acceptance.

Held that:- The Hon’ble High Court set aside the impugned orders and directed the vehicle shall be released forthwith.