Section 129 of the CGST Act, 2017 — Goods in Transit ——The petitioner challenged the detention order. The court observed that the petitioner has not approached the authority, even though the authorities have expressed their view that the conveyance can be released on payment of penalty as per the demand order or after furnishing the bank guarantee of equal amount. The counsel for the petitioner submitted that the petitioner shall furnish the bank guarantee of equal amount within a period of two days. The order is appealable one, the petitioner is permitted to prefer appeal before the appellate authority in accordance with law.

Held that:- The Hon’ble High Court directed that the authority can release the vehicle. If the petitioner fails to furnish the bank guarantee, it will be open to the opposite parties to confiscate the vehicle of the petitioner.