Section 129 of the CGST Act, 2017 —– Goods in Transit -—- The petitioner prayed for quashing the confiscation proceedings and consequent order of confiscation in FORM GST MOV-11 dated 24/09/2022. The advocate for the petitioner submitted that similar matter being Special Civil Application is already admitted by this Court on the basis of the controversy with regard to exercise of powers under section 130 of the Act. The respondent counsel submitted that the petitioner shall furnish a bond of Rs. 23,04,724/- being the value of the goods before the respondent-authority and shall deposit Rs. 8,29,700/- towards penalty and fine in lieu of the confiscation of the conveyance as a condition precedent for release of the goods and conveyance.

Held that:- The Hon’ble High Court by way of interim relief directed that the respondent shall release the goods and the conveyance of the petitioner confiscated and detained pursuant to the order dated 24.09.2022, subject to deposition of amount of penalty on the goods of Rs. 4,14,850/-; deposition of fine amounting to Rs. 4,14,850/-. The petitioner furnishes the bond to the tune of Rs. 23,04,724/-. Upon compliance of the above conditions, the goods and the conveyance of the petitioner be released by the respondent-authority. Issue Notice in the petition returnable on 24.11.2022.