Section 129 of the CGST Act, 2017 — Goods in Transit –- The petitioner challenged the proceedings under Section 129 on the ground that despite the willingness of the petitioner to comply with the provisions of Section 129 (1)(c), the 1st respondent is refusing to accept the bank guarantee and release the goods. The court observed that if the petitioner complies with the provision of Section 129 (1)(c), there is no reason for the 1st respondent to refuse the release of the goods and the conveyance.

Held that:- The Hon’ble High Court directed the 1st respondent to release the goods and conveyance on the petitioner complying with the conditions prescribed in Section 129(1)(c) without any further delay. If the proceedings under Section 129 result in an adverse order against the petitioner, the bank guarantee furnished by the petitioner will not be invoked for a period of thirty days from the date of the order to enable the petitioner to apply for appropriate relief before the appellate authority.