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The seized goods shall be released to the petitioner upon payment of specified tax along with 100 % penalty under Section 129(1)(a) of the Act.

Section 129 of the CGST Act, 2017— Goods in Transit — The petitioner filed writ against the order passed by the proper Authority and first Appellate Authority in view of the fact that GST Tribunal has not yet been constituted. The petitioner submitted that issues of facts and law both can be raised before the Tribunal in view of Sections 112 and 113 of the Act. The petitioner submitted that liability to pay tax and penalty would arise under Section 129(1)(a) and that the Authority has erroneously imposed penalty treating it to be a matter under Section 129(1)(b). Held that:- The Hon’ble High Court held that the seized goods shall be released upon payment of specified tax along with 100 % penalty under Section 129(1)(a) of the Act. For the, remaining amount the petitioner shall furnish security other than cash and bank guarantee. Such payment shall remain subject to the final determination to be made in this matter.