Goods in Transit — By the writ petition the petitioner challenged the order of penalty issued under Section 129 (3) of the CGST Act, 2017. Remedy to file an appeal against the impugned penalty order under Section 107 of the U.P. GST Act, 2017 is available to the petitioner. Writ petition dismissed. — Somany Ceremics Ltd. Through Auth. Representative Vs. State of U.P. Through Secy. Institutional Finance & Ors. [2020] 20 TAXLOK.COM 036 (Allahabad)