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In such circumstances, I am of the view that the goods detained shall be released to the petitioner on furnishing bank guarantee in terms of the order passed under Section 129(1)(a) of the CGST Act, 2017.

Shanti Prime Publication Pvt. Ltd.

Section 129 of the CGST Act, 2017— Goods in Transit The petitioner is a registered dealer under the Act. The petitioner approached this Court challenging the detention notices. Pending the writ petition, an order has been passed imposing penalty under Sections 129(1)(a) and 129(1)(b) of the Act. The petitioner's argument is that imposition of penalty under both the Sections cannot sustain together. The respondent submitted the details of the order and the calculation of penalty under Sections 129(1)(a) and 129(1)(b) of the Act. The petitioner submitted that he is intending to file an appeal.

Held that:- The Hon’ble High Court held that the goods detained shall be released to the petitioner on furnishing bank guarantee in terms of the order passed under Section 129(1)(a) of the Act. The petitioner shall file an appeal within a period of one month. The appeal shall be disposed of within a further period of three months. — Asian Paints Vs. The Assistant State Tax Officer, Muthanga And Deputy Commissioner, State Goods And Service Tax Department, Ernakulam [2019] 10 TAXLOK.COM 092 (Kerala)