Section 130 of the CGST Act, 2017—Goods in Transit –--- The petitioner challenged the proceedings initiated under Section 129 and 130 of the Act, 2017. The Petitioner was carrying certain gold jewellery for display purposes. However, the Police, detained him on 22/11/2021 and found 250.800gm of gold ornaments. Accordingly, the respondent was intimated, who came and seized the gold ornaments and issued order of detention under Section 129(1) on 22/11/2021.A notice for confiscation under GST MOV-10, was issued on dated 24/11/2021. The counsel for the petitioner contended that, there is absolutely no material to assume any intention to evade the tax as contemplated under Section 130. The court observed that the respondent has given a reason for initiating proceedings under Section 130. And the petitioner was not in possession of any documents contemplated under law. This is not a fit case for invoking the extraordinary jurisdiction under Article 226 of the Constitution of India.

Held that:- The Hon’ble High Court found no merit in this writ petition. Further directed that the respondent shall afford an opportunity of a fresh hearing to the petitioner on 17/1/2022 at 11 am.