Section 129 of the CGST Act, 2017  — Goods in Transit –-- The petitioner challenged the order of detention and order of proposed payment of tax and penalty. The counsel for the petitioner submitted that there was no suppression in either invoices or bill of the supply of delivery challan in transit. There is no provision for double imposition of tax and penalty upon the shipment, which has already paid proper tax.

Held that:- The Hon’ble High Court disposed of the petition with a liberty to the petitioner to file an appeal against the impugned action of the respondents. The Appellate Authority before deciding the appeal shall consider the matter in its entirety. Further, till the appeal is decided, the Bank Guarantee shall continue.