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The goods of the petitioner were being carried from Ghaziabad to Delhi and have been seized on the basis of certain alleged irregularities found in the documents accompanying the goods. The goods of the petitioner along with the vehicle may be released subject to deposit of security other than cash or bank guarantee.

Section 129 of the CGST Act, 2017 — Goods in Transit —–The petitioner submitted that his goods were seized on the basis of certain alleged irregularities found in the documents accompanying the goods. The Counsel for the respondent prayed for and is granted one month’s time to file a counter affidavit. Held that:- The Hon’ble High Court listed this matter on 31.10.2019 and directed the respondent that subject to deposit of security or bank guarantee or in the alternative accept an indemnity bond, equal to the value of tax and penalty, if any, to the satisfaction of seizing authority, the goods of the petitioner along with the vehicle may be released.
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