Section 129 of the CGST Act, 2017— Goods in Transit  –- The petitioner challenged the order of detention issued in Form GST MOV-06 and the notice issued in FORM GST MOV-07, proposing tax and penalty under Section 129 , both dated 10.07.2020. The petitioner submitted that no adjudication order was communicated to them pursuant to GST MOV-07 issued on 10th July, 2020. The counsel for the petitioner submitted that petitioner has no difficulty in approaching the appellate authority, but no intimation of adjudication order has been issued to them. The counsel for the respondent submitted that GSTIN No. with I.D and Password can be issued by the respondent. The court observed that the petitioner has alternative remedy of appeal under Section 107.

Held that:- The Hon’ble High Court allowed petitioner to approach the appellate authority against the impugned order. The respondent shall provide GSTIN No. with ID and password to the petitioner, so that the petitioner can prefer an appeal on-line. In case, the appeal is not accepted on-line for any technical reason, he may have liberty to prefer an appeal manually before the appellate authority.