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2019 (5) TMI 959 - HC - GSTImposition of penalty simultaneously under Sections 129(1)(a) and 129(1)(b) of the Central Goods and Services Tax Act, 2017 - release of detained goods - HELD THAT:- The goods detained shall be released to the petitioner on furnishing bank guarantee in terms of the order passed under Section 129(1)(a) of the CGST Act, 2017. The petitioner shall file an appeal within a period of one month. The appeal shall be disposed of within a further period of three months - Petition disposed off.
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