Section 129 of the CGST Act, 2017 — Goods in Transit — The petitioner department challenged the order dated 22.06.2019 passed by the appellate authority, whereby the demand of tax and penalty imposed vide order dated 17.05.2019 under Section 129(3) was set aside. The appellate authority held that there was no material available with the authorities concerned for detention and seizure of the goods. The Court observed that the respondent has not approached for availing the benefit that flow from Section 129, coupled with the fact that the appellate authority found that the basis for initiating proceedings were non-existent, therefore, there is no reason to interfere with the order passed by the appellate authority.

Held that:- The Hon’ble High Court dismissed the Petition.