Withdrawal of petition — The goods of the petitioner came to be intercepted and detained and later, under Section 129 of CGST Act, 2017, the petitioner had those goods released, too. Thereafter, in adjudication, the respondent imposed penalty upon the petitioner. When the respondent passed the order of imposing penalty, the appellate mechanism was not in place. However, now, the Appellate Authority has become functional. Writ petition disposed of granting liberty to the petitioner to approach the Appellate authority in appeal. — K.L. Johar And Company Vs. Union of India [2018] 5 TAXLOK.COM 61 (Ker)