Section 129 of CGST Act, 2017 —Goods in Transit—Penalty— In the cases in hand, penalty has been levied on the petitioners under Section 129 of Punjab GST Act and Haryana GST Act.

Held that—Considering the fact that the legal issues sought to be raised by the petitioners need examination in detail by the GST Council and the goods detained are still in custody of the Departments concerned, we deem it appropriate to direct the respondents to release the goods on furnishing of security other than bank guarantee or cash - appeal disposed off.[M/S MODERN INSECTICIDES LIMITED VERSUS STATE OF PUNJAB AND OTHERS] [PUNJAB & HARYANA HIGH COURT][2018] 5 TAXLOK.COM 67 (P&H)