Section 129 of the CGST Act —Goods in Transit – The Petitioner suffered with an order under section 129 (1) of the Act. The petitioner wants to prefer an appeal. In the meanwhile, the petitioner wants to get release of two Mobile Concrete Mixing Units.
Held that:- The Hon’ble High Court directed that the goods detained shall be released on furnishing bank guarantee. The petitioner shall file an appeal within a period of one month. If the petitioner fails to file an appeal within one month, respondents are at liberty to revoke the bank guarantee.—Layrock Developers Pvt. Ltd. Vs The Asst. Sales Tax Officer  10 TAXLOK.COM 138 (Kerala)