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This court directed to release the goods in question on furnishing of security by the petitioner in terms of the provisions underlying Section 129(1)(c) of ‘the Act’.

Section 129 of the CGST Act — Goods in Transit – The petitioner prayed for quashing of an order dated 07.05.2019 passed by Respondent, whereby the goods along with vehicle have been seized and a demand for tax along with penalty has been raised. The petitioner submitted that the allegation against him is not of transporting the goods beyond the city rather even while it was stationed that the proceeding has been initiated, tax assessed and penalty imposed.
Held that:- The Hon’ble High Court directed respondent to release the goods within 48 hours on furnishing of security by the petitioner in terms of the provisions underlying Section 129(1)(c) of the Act. List this case on 27th June, 2019.— Ram Charitra Ram Vs The State of Bihar [2019] 12 TAXLOK.COM 119 (Patna)