Section 129 of the CGST Act, 2017 –– Goods in Transit ––- The petitioner challenged the penalty order dated 31st March, 2022 for release of the goods under Section 129 of the Act. The Petitioner has represented its case on 30.03.2022.

Held that:- The Hon’ble High Court directed the respondent to consider and dispose of the application of the petitioner dated 30th March, 2022 within seven days, by taking into consideration the relevant provision of Section 129.  So far as the impugned penalty order dated 31st March, 2022 is concerned, since it is an appeallable order under the statute, this Court is not inclined to interfere with the impugned penalty order.