Goods in Transit — Section 129 of the CGST Act —The petitioner challenged the seizure/detention of goods/materials vide order dated 17.02.2020 on the ground that e-Way bills tendered for the goods in movement stood expired when the vehicle entered within the territory of the State of Tripura. Notice under Section 129(3) was issued to the petitioner giving the description of the goods and the tax and penalty imposed for such illegal transportation. Final order of demand of tax and penalty was issued vide order No.69 dated 25.02.2020, and Order No.70 dated 25.02.2020. The respondent submitted that these orders are clearly appealable. The petitioner relied the order dated 25.02.2020 delivered in WP(C) 61 of 2020 styled as Chandimata Iron Vs. State of Tripura and Others, where, in similar situation, this allowed deposition of 25% of the disputed tax and penalty demand and furnishing a bond for securing the rest of the amount.
Held that:- The Hon’ble High Court directed the respondents to release the detained materials, on deposit of 25% of the disputed tax and penalty and also on securing the total demand by a bond. On deposit of 25% of the tax and penalty and the bond, the authority shall release them within three days from the deposit of the said amount and the bond. On the question of limitation is concerned, the court directed that if the appeal is filed within 15 days, the period of limitation shall stand extended till the expiry of that period of 15 days.—Balaji Steel Rolling Mills Ltd. And Anr. Vs. The State of Tripura And Ors.  28 TAXLOK.COM 006 (Tripura)