Section 129 of the CGST Act, 2017 --- Goods in Transit – The appellant department challenged the order dated 07.12.2021 issued by the learned Single Judge directing release of the goods alongwith vehicle taking note of the fact that the respondent who is the wife of the deceased dealer has paid 100% of the disputed tax and further 10% of the disputed tax. The counsel for the State contended that in terms of Section 129, the penalty will be 200% of the tax. The court observed that the technical objection raised by the appellant has to be agitated before the learned Single Judge as the appellant has been given an opportunity to file an affidavit-in-opposition. The respondent having paid the 100% of the admitted tax and further 10% of the disputed tax, the interest of revenue has been safeguarded, for the present.

Held that:- The Hon’ble High Court dismissed the instant appeal and the connected application.