Section 129 of the CGST Act, 2017 --- Goods in Transit –The petitioner challenged the impugned action of the respondent detaining the vehicles in question with goods on the ground of violation of relevant provision of the Act. Final adjudication order has been passed and against the said adjudication order, petitioner has preferred an appeal before the Appellate Authority, which has upheld the adjudication order. The petitioner counsel submitted that it has already made pre-deposit of the amount of the disputed demand at the time of filing the appeal before the Appellate Authority and prayed for interim order of release of the vehicle in question with goods on it.

Held that:- The Hon’ble High Court directed that the vehicle and goods shall be released on condition of making deposit of further amount of tax, within two weeks. If such amount is deposited, the vehicle in question along with goods shall be released by the respondent within three days from the date of receipt of such deposit. List this matter for final hearing after five weeks after vacation.