Section 129 of the CGST Act, 2017  – Goods in Transit –– The petitioner prayed for directions for declaring the action of the 2nd respondent in seizing the vehicle without following any procedure under statutes as illegal, arbitrary, highhandedness and against to the principles of natural justice The counsel for the petitioner submitted that similar issue was before the Court in W.P.No.29999 of 2021, which was disposed of by order dated 30.12.2021 and the present writ petition be also disposed of in similar terms. The counsel for the respondents agreed for the same. The court observed that the present writ petition stands disposed of in similar terms to order dated 30.12.2021

Held that:- The Hon’ble High Court granted liberty to the petitioner to approach the authorities concerned for provisional release of the vehicle, which shall be considered by the authorities in accordance with law expeditiously.