Section 129 of the CGST Act, 2017 — Goods in Transit —–The petitioner challenged the jurisdiction of the U.P. State Officers in seizing the consignment of goods. The counsel for the petitioner submitted that the consignments of goods were carried by the requisite documents including tax invoice, e-way bills, builties and the declared value of such goods. The goods were checked and detained on 9.5.2019 and the respondents have issued a notice. The court observed that the petitioner has challenged the penalty order against which he has an efficacious remedy under Section 107 of the Act. The counsel for the petitioner submitted that the petitioner will file an appeal within period of one week.

Held that:- The Hon’ble High Court directed that if the petitioner files an appeal within a period of one week, the authority concerned shall decide the appeal within a period of three weeks thereafter. The respondents are bound to release the goods on furnishing of a security by the petitioner in the form of bank guarantee to the satisfaction of the authority concerned.The petitioner is directed to move appropriate application before the competent authority for release of goods/vehicle. If such an application is moved by the petitioner, the competent authority shall release the goods/vehicle on furnishing the bank guarantee to the satisfaction of the authority concerned. The said exercise shall be completed within a period of one week.