Section 112 of the CGST Act, 2017 – Seizure proceedings—Appealable order—non establishment of the appellate tribunal—In the instant case, on account of non establishment of the Appellate Tribunal, the dealers or the parties aggrieved are approaching the High Court. The respondents must proceed forthwith in this regard - since the petitioner is a registered company and the purchaser is a Government of India Enterprise, this Court finds it proper and appropriate to protect the interest of parties.

The goods are directed to be released on furnishing an indemnity bond to the extent of the value of tax only and not the penalty amount, so as indicated in the impugned seizure order passed under Section 129 (3) - The goods seized along with vehicle be released forthwith - The petitioner be permitted to download a fresh E-way bill immediately after release of the goods and vehicle.[CORP MEDITECHE PRIVATE LIMITED VERSUS STATE OF U.P. & Anr.] [2018] 2 TAXLOK.COM 251 (Allahabad)