GST--Detention of Goods and Conveyance in Transit

Are Provisions of Section 129 Applicable to Driver Also?

Narendra Kumar

The learned author seeks to make an analytical study of the issue as to whether the provisions of section 129 are applicable to driver of the goods vehicle even if the owner of goods has approached the GST officers for release of the goods and vehicle. The related issue is being discussed in the light of relevant statutory provisions and Orissa High Court decision in the case of RSL Overseas LLP, decided on 3-9-2024.

1. Introduction

Section 129 of the Central Goods and Services Tax Act, 2017 (in short "the CGST Act") deals with detention, seizure and release of goods and conveyance in transit.

As per sub-section (1) of section 129, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released, -