Section 129(3) of the U.P. GST Act, 2017 —Goods in Transit—In the instant case, The petitioner states that he has already deposited part of the amount as has been computed in the notice but there is a demand against him for penalty which is equal to the value of the goods.

Held that—The petitioner has equally efficacious remedy of filing an appeal against the penalty order. the vehicle may be released - petition disposed off.[M/S. HIND LOGISTIC VERSUS STATE OF U.P. AND 2 OTHERS] [ALLAHABAD HIGH COURT] [2018] 2 TAXLOK.COM 284 (Allahabad)