Section 129 of the CGST Act —Goods in Transit – The intra-Court appeal is directed against the order dated 21st December, 2022, whereby, the affidavit-in-opposition had been directed to be filed by the respondents. The question involved in the writ petition was whether the authority was justified in holding that the appellant is not the owner of the goods. The counsel for the petitioner contended that the detention order is contrary to clause no.6 of the circular dated 31st December, 2018. Further, the appellant sought release of the goods and the learned Single Bench has recorded the submissions on behalf of the appellant that they are ready and willing to pay security equivalent to the penalty. However, such a prayer has not been made before the authority in the forum, which is required to be made.

Held that:- The Hon’ble High Court directed the appellant to file an application before the respondent seeking relief under Section 129(1) (a), within one week and the said authority shall independently consider such a prayer uninfluenced by any of the observations made in its order dated 12th December, 2022, within a period of further 10 days.