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I hold that the petitioner can pay the demanded tax and penalty under protest, to got the goods released.

Shanti Prime Publication Pvt. Ltd.

Goods in Transit — While the petitioner was transporting orthopedic implants, the consignment was detained and the proceedings under Section 129 of the GST Act, was initiated. The authorities determined the tax and penalty to be Rs. 60,440/-. The respondent submitted that if the petitioner has any grievance against it, he can file a statutory appeal under Section 107 of the Act. Writ petition disposed of holding that the petitioner can pay the demanded tax and penalty under protest, to get the goods released. Then, the petitioner can contest the penalty proceedings before the appellate forum. — K.G. Unnikrishnan Vs. Assistant State Tax Officer [2018] 4 TAXLOK.COM 064 (Ker)