Section 129 of the CGST Act, 2017 — Goods in Transit —–The petitioner prayed for directions to the respondent to release the goods and the Vehicle without demanding any security from the petitioner; for quashing the impugned order dated 16.06.2022 passed under Section 129(1) of the Act. The respondent counsel submitted that the petitioner has remedy of appeal under Section 107 . The counsel for the petitioner does not dispute that the petitioner has remedy of appeal.

Held that:- The Hon’ble High Court dismissed the writ petition on the ground of alternative remedy leaving it open for the petitioner to file an appeal before the Appellate Authority.