Section 130 of the CGST Act, 2017 —– Goods in Transit - The petitioner challenged the order dated 31.5.2022 passed under section 130. The counsel for the petitioner sought the interim relief to stay the operation and implementation of the order dated 31.05.2022. The court observed that the penalty amount is Rs. 12,35,430/-. The fine and other charges are demanded to the extent of Rs.68,63,500/- and the tax is demanded of Rs.12,35,430/-.

Held that:- The Hon’ble High Court by way of interim relief, directed that the respondents shall release the goods and conveyance of the petitioner, subject to the condition that the petitioner deposits the amount of tax of Rs. 12,35,430/-, penalty of Rs. 12,35,430/- and furnishes bond to the tune of Rs. 68,63,500/- towards the amount of fine. Upon compliance of this, the goods and conveyance of the petitioner be released by the authorities.