Section 129 of the CGST Act, 2017 – Goods in Transit -—- The Petitioner sought quashing of the first respondent’s order dated 03.03.2022 for physical verification/inspection of the conveyance, goods and documents issued in form GST MOV-2 ; for directions to the first respondent to release the goods vehicle in transit. The counsel for the petitioner submitted that during the pendency of the petition an order, as contemplated under section 129[3] of the Act, is issued on 17.03.2022 and even the subject conveyance is released as against the surety bond and the bank guarantee.

Held that:- The Hon’ble High Court disposed the petition with liberty to the petitioner to avail remedy under Section 107 upon deposit of 25% of the penalty. The petitioner shall be entitled for return of the surety bond and the bank guarantee furnished. If the petitioner, upon filing the appeal with the deposit as aforesaid, files with the first respondent, the details of the appeal and the deposit made, the first respondent shall within ten working days, return the bank guarantee/surety bond furnished.