Section 129 of the CGST Act, 2017 – Goods in Transit ––- The counsel for the petitioner sought permission to withdraw petition with liberty to file an appeal before the first appellate authority. In petition, the petitioner challenged order dated 28.06.2022 being MOV-06. The court observed that since the petitioner has been granted liberty to challenge the demand, it would be appropriate that the petitioner makes its submissions in this regard before the first Appellate Authority. The counsel for the petitioner submitted that the petitioner is willing to furnish a bank guarantee, in terms of the provisions of Section 129(1)(a).

Held that:- The Hon’ble High Court dismissed the petition as withdrawn and granted liberty to the petitioner to file an appeal before the first Appellate Authority. Appeal, if filed within a period of two weeks. The petitioner is granted liberty to furnish bank guarantee in terms of Section 129(1)(a) and, upon furnishing of which impugned order will stand quashed. The consignment in question will be released within 48 hours from time and date when the bank guarantee is furnished to the respondent.