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Instead of availing the remedy of appeal, the writ petition is filed without showing one or the other circumstance which attracts jurisdiction of this Court under Article 226 of Constitution of India and hence the writ petition is untenable.

Goods in TransitSection 129 of the CGST Act, 2017- The petitioner challenged order under Section 129 of Act, which is an appealable order. The petitioner by furnishing Bank Guarantee has obtained release of goods intercepted and detained by the authorities under Section 129. The petitioner sought indulgence to file appeal. The respondent submitted that instead of availing the remedy of appeal, the writ petition is filed.

Held that:- The Hon'ble High Court dismissed the petition, without expressing a view on merits. The petitioner apprehended encashment of Bank Guarantee even before the appeal is filed. To maintain status quo there shall be stay of encashment of Bank Guarantee.—Vera Display And Storage Products Pvt. Ltd. Vs State Tax Officer [2019] 12 TAXLOK.COM 124 (Kerala)