Section 129 of the CGST Act, 2017 – Goods in Transit ––- The petitioner prayed for a writ of Mandamus to command the respondent to set aside the order of demand of tax and penalty dated March 9, 2022. The advocate for the petitioners submits that the petitioner No.1 being the owner of the goods is liable to pay penalty equal to 200% of the tax payable on the goods in order to get the vehicle released. The court observed that the order passed by the respondent no.2 is an appealable order under the Act. Though the time limit prescribed for preferring appeal has expired in the meantime. This writ petition was filed on March 22, 2022, that is, well within the prescribed time limit for preferring such appeal.

Held that:- The Hon’ble High Court directed that if the appeal is preferred by the petitioners, the Appellate authority shall dispose of the same as expeditiously as possible, within a period of fortnight from the date of filing of such appeal. The petitioners shall have to comply with the procedures for preferring the appeal including the statutory deposit. It will be open to the petitioners to pray for release of the goods before the Appellate Authority and if such a request is made, the Appellate Authority shall consider and dispose of the same by passing a reasoned order upon giving an opportunity of hearing to the petitioner or his authorized representative.