Section 129 of the CGST Act, 2017 – Goods in Transit ––- The petitioners consignments were intercepted and detained on the ground that the address for delivery did not have a corresponding GSTIN or trade name and accordingly SCN and order for penalty was followed and on other similar grounds. The court observed that all three petitioners would accede to the position that statutory appeals would be filed by them in terms of Section 107 of the Act.

Held that:- The Hon’ble High Court permitted the petitioners to file appeals accompanied by applications seeking release of the goods. The appellate authority upon receipt of such appeals shall hear the petitioners and pass orders in within a period of one week. The question of release is to be decided by the appellate authority upon the strength of the case.