Section 129 of the CGST Act, 2017— Goods in Transit —– The applicant prayed for quashing the undated order of detention under Section-129(1) of the Act and  to direct the respondents to release the Goods worth Rs 63,70,000/- loaded in Conveyance. The court observed that the only relief, which both, the purchaser as well as the supplier are seeking is the release of the goods and the conveyance. The requisite amount towards tax and penalty aggregating to Rs 9,55,840/- has already been deposited, there should not any problem in ordering release of the goods and the conveyance. Even otherwise the goods are perishable in nature.

Held that:- The Hon’ble High Court directed the respondent no.3 to release the goods as well as the conveyance at the earliest on or before 28th February, 2022.