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Provision of section 129 is comprehensive code which provides the mechanism required to be adopted for the purpose of detention, seizure and release of goods.

Goods in Transit — The petitioner challenged the detention order under Section 129(1) , demand order of tax, as well as, penalty in form MOV-07 of the CGST Act under Section 129(3) of the CGST Act read with Section 20 of the IGST Act, as well as MOV-09 issued by respondent. Section 129 of the UP GST Act, is a complete and comprehensive code by itself which provides the mechanism required to be adopted for the purpose of detention, seizure and release of goods and conveyances in transit. Writ petition disposed of observing that the petitioner is always at liberty to take appropriate steps in accordance with the aforesaid provision of law. — K.R. International, Pandrama Chokdi Duniya, Halol, Panch, Mahals, Gujarat Vs. State of U.P. Through Its Finance Secretary, Ministry of Finance, U.P., Lucknow And 2 Others [2020] 21 TAXLOK.COM 013 (Allahabad)

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