Section 129/130 of the CGST Act, 2017 —– Goods in Transit -—- The respondent counsel sought some more time to file affidavit-in-reply. The petitioner is ready to furnish the Bank Guarantee of the amount of tax and the penalty.

Held that:- The Hon’ble High Court directed that subject to furnishing Bank Guarantee for payment of tax, penalty and fine in lieu of confiscation of the conveyance, pending this petition, conveyance shall be released. Affidavit-in-reply shall be filed on or before 02.12.2021. The matter is adjourned to 16.12.2021.