Section 129 of the CGST Act, 2017 –– Goods in Transit —- The petitioner challenged the proceedings dated 17.03.2022 passed under Section 129(3) of the Act. The petitioner’s goods were detained even though the petitioner produced the lorry receipt for the transport of the said goods, and that the invoices were also produced before the respondents. The court observed that against the impugned order dated 17.03.2022, there is an appeal remedy available before the appropriate authority. The petitioner has still not filed any appeal as against the impugned order.

Held that:- The Hon’ble High Court directed the petitioner to file appeal against the impugned order dated 17.03.2022. On receipt of such appeal, the appellate authority is directed to dispose of the same, on merits and in accordance with law, within a period of one month.