Section 129/130 of the CGST Act, 2017 — Goods in Transit –-- The petitioner challenged the order dated 06.02.2023 passed under Section 129 of the Act. The goods and conveyance were detained on the ground that movement of goods was without e-invoice. The respondent had issued order under section 130 of the Act. The counsel for the petitioner submitted that any further detention will cause heavy loss to the petitioner. The petitioner is willing to deposit the entire penalty amount as stipulated under the impugned order, provided the goods and conveyance are released to him provisionally. The court observed that there is a statutory appellate remedy available to the petitioner under Section 107. Principles of natural justice have not been violated by the respondent.

Held that:- The Hon’ble High Court directed the petitioner to file a statutory appeal, if aggrieved by the impugned order before the statutory Appellate Authority, within a period of two weeks. The statutory Appellate Authority shall decide the appeal on merits and in accordance with law. The petitioner is also permitted to file an application for seeking for provisional release of the goods and conveyance. The Appellate Authority shall pass final orders on the said application seeking for provisional release, within a period of one week.