Section 129 of the CGST Act — Goods in Transit – The petitioner prayed for directing the respondents to release the consignment of the petitioner loaded in the detained truck. The truck was intercepted and detained on the ground that part B of the E-Way bill was not tendered with the goods. The respondents issued an order of detention dated 2nd December, 2018 under Section 129(1). The court earlier directed the petitioner to deposit an amount equivalent to 50% of the penalty and the bank guarantee securing the balance amount. The petitioner deposited 50% of the penalty and furnished a bank guarantee securing the balance 50%. The seized consignment of goods stands also released to the petitioner. The petitioner now submitted that the issue regarding the legality of the penalty requires to be considered. The Court observed that this issue has to be assailed by the petitioner by way of the statutory appeal provided to the petitioner under the provisions of Section 107 Act, 2017.
Held that:- The Hon’ble High Court directed that in case the petitioner files the statutory appeal within a period of four weeks, the appeal of the petitioner shall not be rejected on the ground that the same is beyond the statutory period of limitation and would be considered on its merits.— Arvind Gupta Vs. Commissioner of Sales Tax Department, J&K And Others  21 TAXLOK.COM 140 (J & K)