Section 129 of the CGST Act, 2017— Goods in Transit –- The petitioner challenged the detention order issued under Section 129 of the Act. The counsel for the petitioner submitted that entire proceedings leading to imposition of tax and penalty vide order dated 2nd June, 2022 has been concluded on the same day on which the detention order in form GST MOV-06 was issued. The counsel further submitted that in terms of para 2(i) of the Circular No. 41/2018, petitioner is ready to furnish bond and bank guarantee of the amount equivalent to the liability fastened under FORM GST MOV-09 for release of his vehicle. The court observed that the petitioner has a remedy of appeal under Section 107.

Held that:- The Hon’ble High Court granted liberty to the petitioner to approach the appellate authority against the impugned order. In case the appeal is not accepted online for any technical reasons, he would be at liberty to prefer an appeal manually before the appellate authority. On filing of appeal and furnishing of bond together with bank guarantee of the amount equivalent to the liability fastened under FORM GST MOV-09, the appellate authority would release the vehicle forthwith in accordance with law.