Section 129 of the CGST Act, 2017— Goods in Transit — The Petitioner, sought a writ of Mandamus for quashing the order passed by respondent claiming to be illegal, arbitrary and against the provisions of the Act. The respondent submitted that the goods have been released and the amount of tax and penalty has been deposited by the petitioner. It was further stated that the impugned order is appealable under Section 107 of Act.

Held that:-The Hon’ble High Court disposed the petition by permitting the petitioner to file an appeal assailing the order before the Appellate Authority. It is however, clarified that in case any appeal is filed by the petitioner, the same shall be decided by the Appellate Authority expeditiously after affording an opportunity of hearing to the petitioner in accordance with law. — Arya Sudharma Tradex Pvt. Ltd. Vs. State of Punjab And Ors. [2019] 9 TAXLOK.COM 040 (P&H)