Section 129 of CGST Act, 2017—Release of detained goods—In the instant case, petitioner has filed this Writ Petition ventilating his grievance that before the petitioner could invoke the appellate remedy, the 1st respondent is threatening to invoke the bank guarantee. According to the petitioner's counsel, the appellate forum itself was very recently created and still the procedural mondalities have yet to be finalised. In the meanwhile, if the respondents invoke the bank guarantee, the petitioner's right to statutory remedies becomes illusory.

Held that—The court disposed of this Writ Petition holding that the respondent will not invoke the bank guarantee for three months. In the meanwhile the petitioner may make all efforts before the 7th respondent to get an interim protection, pending appeal - adjudication. Thus the Writ Petition stands disposed of.  Berger Paints India Ltd. Vs. STO, Investigation Branch [2018] 2 TAXLOK.COM 185 (Kerala)