Section 129 & 130 of the CGST Act, 2017—Goods in Transit--The petitioners have challenged the seizure order dated 11.04.2018. The petitioners submitted that their goods have been seized despite the fact that they had all the relevant documents available with them. However, the seizure has been made on the ground that there was some discrepancy in the documents available with the driver. The Court observed that there is a provision for release of the goods under Section 129 of the Act read with Section 20 of the IGST Act. The petitioners submitted that they are willing to file a bond along with the security to the satisfaction of the Proper Officer, but, they are unable to pay the security in cash.
Held that:- The Hon’ble High Court directed the respondent to release the goods in accordance with law to the satisfaction of the proper officer in any other form except the cash.—Finolex Cables Ltd., Thru. Authorized Signatory & Anr. Vs State of U.P. Thru. Prin. Secy., Registration & Tax & 2 Others  02 TAXLOK.COM 399 (Allahabad)