Considering the fact that GST Tribunal has not been established till date and the petitioner has deposited the requisite court fee as required under Section 112 of the The Uttar Pradesh Goods and Services Tax Act, 2017, the writ petition is admitted.
Section 129 of the CGST Act, 2017—Goods in Transit –The petitioner submitted that though the impugned order is appellable under Section 112 of the Act the Appellate Tribunal but as at present, no Appellate Tribunal is functioning in the State of U.P. The petitioner submitted that he has deposited mandatory Court fee. The court observed that GST Tribunal has not been established till date and the petitioner has deposited the requisite court fee. The respondent sought time for submission of reply.
Held that:- The Hon’ble High Court meanwhile held that subject to deposit of security other than cash or bank guarantee or in the alternative indemnity bond, equal to the value of tax and penalty, to the satisfaction of seizing authority, the goods of the petitioner along with the Truck may be released forthwith.