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Respondent assures and undertakes to this Court that as a theft had taken place within twenty-four hours of seizure of the vehicle, the respondents were not able to pass an assessment order.

Section 129 of the CGST Act, 2017—Goods in Transit -- The petitioner prayed for directing the respondents to make the inventory of the goods and issue a copy of the GST MOV-04. Further prayed for issuing GST MOV-07 and for release of lorry by issuing release order in GST MOV-05. The respondent submitted that an assessment order shall be passed indicating the due tax and penalty within a period of two weeks, a theft had taken place within twenty-four hours of seizure of the vehicle, the respondents were not able to pass an assessment order. Held that:-The Hon’ble Court held that the statement/assurance by the respondents are accepted and they are bound by the same.
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