Section 130 of the CGST Act, 2017—Goods in Transit —– The petitioner is the owner and driver of the vehicle, challenged the detention order. The vehicle had been seized on 5.3.2019. The counsel for the petitioner submitted that the vehicle has been confiscated, however, the order of confiscation has not been specifically served upon the petitioner. It was submitted that the vehicle could also be released in case the fine on the vehicle is paid by the petitioner in terms of the provisions of Section 130.  The court observed that they have no reason to oppose any such move by the petitioner if the provisions of law permit release of the vehicle.

Held that:- The Hon’ble High Court directed that in case, any such application is filed, the appropriate authority would consider the same strictly in accordance with the provisions of Section 130  within a period of two weeks.