Section 129 of the CGST Act, 2017 — Goods in Transit –- The appellant filed appeal against the order dated 05.05.2022 of the learned Single Judge, whereby, the petition was dismissed. The court observed that the order of the learned single Judge declining to interfere with the order requires no interference. If the appellant wishes to pursue the appellate remedy, the appellant will have to pay deposit 25% of the amount determined by the respondent. It is for the appellant to establish the same before the Appellate Authority. Since the time granted by the learned Single Judge has already expired, they extend the time by another 15 days.

Held that:- The Hon’ble High Court directed that if such an appeal is filed before the Appellate Authority, they are to dispose the same within a period of one month after following the principle of natural justice.