Goods in Transit — Section 129 of the CGST Act, 2017— The writ applicant engaged in the business of transport has prayed (a) to quash and set aside the order dated 07.06.2020, under the provisions of Section 129 of the Act, specifying the tax and penalty of Rs. 2,02,974/- payable, (b) to direct to release the Vehicle as well as consignments (c) to award the cost of the petition to the present petitioner. The petitioner submitted that while the goods were in transit, the vehicle/conveyance was seized on the ground that the driver of the conveyance was not able to produce a valid E-way bill. A show cause notice was issued and an order has been passed in MOV-09, calling upon the writ applicant to pay a particular amount of tax and penalty.
Held that:- The Hon’ble High Court observed that there is a statutory appeal provided against the impugned order under section 107 of the Act and held that the writ applicant should avail the alternative remedy and prefer an appropriate appeal if he deems fit.—Associated Road Carriers Ltd. Through Its Authorised Person Prakash Dhaniram Arya Vs State of Gujarat  25 TAXLOK.COM 021 (Gujarat)