Section 129 of the CGST Act, 2017 — Goods in Transit — The petitioner challenged the order passed under Section 129(3)(a) as well as the order-in-appeal whereby the appeal preferred by the petitioner has been dismissed. It is alleged that the petitioner was transporting the goods without E-Way bill. The counsel for the petitioner submitted that the respondents have no authority to determine the valuation of the goods at the time of its release and the value as shown in the tax invoice has to be presumed to be correct unless steps are taken for determination of the value. The court observed that the matter requires consideration.

Held that:- The Hon’ble High Court directed the Respondents to file counter affidavit within three weeks. As an interim measure, the goods of the petitioner shall be released on his paying half of the amount demanded. For the other half, the petitioner shall submit a indemnity bond as security.