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Section 129 of the CGST Act, 2017— Goods in Transit — The Petitioner’s vehicle for transporting the goods was used by the Transporter. While inspecting the goods in movement, various discrepancies were found and the said vehicle along with the goods was detained by respondent under Section 129 of the Act. The Owner of the goods deposited 10% of the amount of tax demand. Thereafter, he made a request to respondent for releasing the goods alongwith vehicle, the same was rejected by respondent and direction was issued to deposit the entire amount of tax and penalty for release of the same. Thereafter, the petitioner moved a representation to respondent, being registered owner of the vehicle for its release after unloading the goods but no response from the Respondent. The petitioner submitted that for the relief claimed in the writ petition, the petitioner has moved a representation to the respondent, but no action has so far been taken thereon.
Held that:-The Hon’ble High Court without expressing any opinion on the merits of the case, disposed the petition by directing respondent to take a decision on the representation in accordance with law by passing a speaking order — Ikram Hameed Vs. State of Punjab And Others  9 TAXLOK.COM 030 (P&H)