Section 130 of the CGST Act, 2017— Goods in Transit -– The petitioner sought release of the detained goods along with vehicle. The advocate for the petitioner submitted that the petition involving similar controversy, is pending before this Court being Special Civil Application No. 11958 of 2022. 

Held that:- The Hon’ble High Court directed that by way of interim relief, the respondent shall release the goods and the conveyance of the petitioner subject to certain conditions for deposit and to be heard along with other allied matters.