Section 129 of the CGST Act, 2017 —– Goods in Transit - The petitioner challenged the Appeal order dated 31.05.2022 as well as order of confiscation dated 17.01.2022 and further prayed to release the conveyance along with the goods. The counsel for the petitioner submitted that the proprietor of the recipient of goods filed a complaint with the GST authority that e-way bill was wrongly generated by someone in his name. Based on such complaint, the check-post authority detained the goods and conveyance. The petitioner immediately contacted the recipient and informed that the goods were being delivered to him pursuant to the order placed by his Manager. The recipient thereafter sent an email to the respondent authorities acknowledging the mistake committed and requested for release of goods. Since final order of confiscation was passed, this Court vide order dated 16.02.2022 relegated the petitioner to avail the alternative remedy of statutory appeal under section 107. The court observed that the Appellate Authority has not considered the deposit of 25% of the demand was already deposited and challan was also produced. Further, not considered the various grounds and the aspect of not providing opportunity by the authority who passed the order for confiscation.  

Held that:- The Hon’ble High Court set aside the order and remanded the matter back to the Appellate Authority to pass a fresh de novo order after giving an opportunity of hearing to the petitioner, within a period of 12 weeks. Further, directed the petitioners to deposit a sum of Rs.3,00,300/- towards tax and a sum of Rs. 6,00,600/- for penalty and fine in lieu of confiscation of conveyance, totalling Rs. 9,00,900/- and a bond of Rs. 60,06,000/- within a period of two weeks. The respondent authority thereafter directed to release the goods and conveyance.