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We direct the respondents to release the goods and vehicle on the petitioner's furnishing security other than cash and bank guarantee of the amount equivalent to the proposed tax and penalty and indemnity bond of the same amount in accordance with Section 129 (1) (a) of the Act.

Shanti Prime Publication Pvt. Ltd.

Section 129 of CGST Act, 2017—Goods in transit—In the instant case, goods of petitioner in transit were intercepted and detained as the goods were not accompanied by the e-way bill.

Held that—Section 129 of CGST Act, contemplates for immediate release of the detained/seized goods on furnishing security and indemnity bond.
The order under Section 129 (3) of the Act was not passed for more than 12 days and thus the goods and the vehicle was unnecessarily kept detained and seized by the respondent without any just and proper cause.

In view of the above, apparently there is inordinate delay on part of the officer in issuing notice under Section 129 (3) of the Act and in not passing an order under Section 129 (1) of the Act.
respondents called upon to file personal affidavit of Arun Kumar Singh, V Assistant Commissioner (Mobile Squad-3) Meerut to show cause why notice under Section 129 (3) of the Act or the order of release of the goods could not be passed immediately after the goods were detained or seized on 3.11.2018 - List on 5th December 2018.[M/S A.M ENTERPRISES VERSUS STATE OF U.P. AND 2 OTHERS] [ ALLAHABAD HIGH COURT]