Section 129 of the CGST Act, 2017— Goods in Transit — The goods of the petitioner were being carried from Delhi to Ghaziabad and have been seized on the basis of certain alleged irregularities found in the documents accompanying the goods. The respondent prayed for granting one month’s to file counter affidavit.
Held that:- The Hon’ble High Court directed the respondent that subject to deposit of security other than cash 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 forthwith. List this matter on 12.11.2018.—RK International Vs Union of Iindia And 3 Others [2018] 05 TAXLOK.COM 112 (Allahabad)