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SC granted stay order of judgment passed by the High Court of Telangana u/s 129.

Section 129 of the CGST Act, 2017—Goods in Transit —The petitioner, the Assistant Commissioner of State Tax submitted that the High Court for the State of Telangana in order dated 04.03.2020 was not justified in entertaining a writ petition for the purpose of deciding upon the validity of the action initiated by the revenue authorities when an alternate remedy would have been available to the assessee. Further, the entire judgment of the High Court has proceeded on the basis of presumptions and there was no reason to direct a disciplinary enquiry to be considered against the Assistant Commissioner.
Held that:- The Hon’ble Supreme Court stayed the impugned judgment and order of the High Court for the State of Telangana dated 04.03.2020 in WP No 2161 of 2020 and issued notice, returnable in twelve weeks.—The Assistant Commissioner of State Tax & Ors. Vs Commercial Steel Company [2020] 25 TAXLOK.COM 031 (SC)