Section 129 of the CGST Act, 2017 —Goods in Transit —–The petitioner challenged the detention order under Section 129(1) dated 17.5.2022 and the order dated 21.5.2022 passed under Section 129(3). The petitioner challenged the seizure of goods as also the computation of penalty as per Section 129 of the Act. The court observed that against the orders impugned, the petitioner has a remedy of filing an appeal under Section 107 of the Act which is an exhaustive remedy to address all the grievances of the petitioner. The counsel for the petitioner stated that the petitioner has an apprehension that the Adjudicatory Authority would proceed for sale of goods under Section 129 (6). The Standing Counsel stated that the respondent has agreed to the extent that in case the appeal is filed by the petitioner by complying the conditions of Section 107, the seized goods and the vehicle would not be sold till the disposal of the appeal.

Held that:- The Hon’ble High Court directed that, in case, the petitioner files an appeal by complying the conditions of Section 107, within a period of three days, the Appellate Authority shall decide the appeal strictly in accordance with law, by passing a reasoned and speaking order, preferably within a period of three weeks.