Section 129 of the CGST Act, 2017 – Goods in Transit --––- The petitioner challenged Orders of detention passed on 24.05.2022. The court observed that the petitioner is willing to furnish bank guarantees equivalent to the amount of penalty to obtain release of the goods.

Held that:- The Hon’ble High Court directed that let the petitioners furnish bank guarantees for the amounts quantified in terms of the impugned notices dated 01.06.2022, in proper form, upon receipt of which, the goods shall be released forthwith by the Officer. In the circumstances, the challenge to the notices fails.