Section 129/130 of the CGST Act, 2017 – Goods in Transit —-- The Appellant filed appeal to modify the order passed by this Court dated 26.05.2022. The petitioner counsel contended that the respondent invoked provisions of Section 130 of the Act and acted without jurisdiction. Vide Finance Act, 2021, Sections 129 and 130 were amended to the effect that “Non-Obstente” Clause was removed from Section 130, w.e.f 01.02.2022 and as such Section 129 shall have over riding effect on Section 130 of the Act. If at all any penalty is leviable, the same shall be levied under Section 129 of the Act. This Court stayed the operation of confiscation order in Form GST MOV-11 subject to deposit of 50% which is much higher than the statutory amount to obtain stay against the confiscation order. The Court observed that following the order passed by the Division Bench of this Court dated 04.05.2022 in similar set of facts, they are inclined to modify the order passed by this Division Bench dated 26.05.2022.

Held that:- The Hon’ble High Court directed that there shall be stay of further proceedings pursuant to the impugned confiscation order dated 27.04.2022 and the subject goods and conveyance shall be released subject to condition that the petitioner shall pay 1/4th of the amount proposed by the respondent authorities in the impugned SCN and on execution of personal bond for rest of the amount.