Goods in Transit —Section 129 of the CGST Act — The Petitioner challenged order in Form GST MOV-09, whereby goods have been detained by the respondent noticing a discrepancy in the documents. The respondent submitted that the final order under Section 129, in Form GST MOV-09, has already been passed, the remedy lies in moving an appeal before the appellate authority. The petitioner has furnished a bank guarantee for an expeditious clearance of the goods and the vehicle. He also preferred an appeal under Section 107.
Held that:- The Hon’ble High Court directed the First Appellate Authority to consider and pass orders on appeal within three weeks.— Quality Enterprises Vs. The Assistant State Tax Officer (Intelligence) , The Commissioner of State Tax [2020] 28 TAXLOK.COM 051 (Kerala)