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Contention of petitioner is that merely because certain loose invoices were also found, the liability cannot be converted into one under Section 129(1)(b) of the Act.

Section 129 of the CGST Act, 2017— Goods in Transit — The petitioner engaged in trading of ready-made garments. The petitioner submitted that goods have been detained after having valid tax invoice and e-way bill and the petitioner saddled with liability of tax and penalty under Section 129(1)(a). The petitioner has further remedy of appeal under the Act but as GST Tribunal has not been constituted as such this petition has been filed. Held that:- The Hon’ble High Court issued notice and held that the petitioner deposits the disputed amount of tax and penalty in terms of Section 129(1)(a) and also furnishes security in respect of the remaining amount found due and payable under the order of Appellate Authority, the detained goods shall be released to the petitioner subject to final outcome of this petition.