Section 129 of CGST Act, 2017—Goods in Transit—In the instant case, goods have detained for the reason that the petitioner has tried to hide the correct identity of the consignee.

Held that— In view of the aforesaid bilty and invoices, prima-facie there cannot be any controversy with regard to the identity of the person or dealer to whom the goods meant for delivery.

the detained goods and the vehicle shall be released forthwith, on the petitioner furnishing security other than cash and bank guarantee and the indemnity bond of the amount of the proposed tax and the penalty, as the petitioner is the owner of the goods, as per notice under Section 129(3) read with Section 129(1)(A) of U.P.G.S.T. Act.[LOKA ISPAT PVT. LTD. VERSUS STATE OF U.P. AND 2 OTHERS] [ ALLAHABAD HIGH COURT]