Section 129 of the CGST Act, 2017 — Goods in Transit –--- The petitioner challenged order issued under Section 129 of the Act, 2017 to the extent it invoked the bank guarantee furnished by the petitioner, while obtaining release of the goods detained. The statute permits the petitioner to prefer an appeal within a period of three months and if within the said period, he abides, all proceedings for invocation of the bank guarantee or other proceedings shall stand stayed by virtue of the statutory prescriptions. But without waiting for this period, the respondents have proceeded to invoke the bank guarantee. The court observed that the bank guarantee is not invoked till the period for filing the appeal expires.

Held that:- The Hon’ble High Court directed the respondent to withhold invocation of the bank guarantee for a period of four months from 20.12.2021 to enable the petitioner to pursue the appellate remedy.