Section 129/130 of the CGST Act, 2017 —-Goods In Transit — The applicant prayed for quashing impugned notice in FORM GST MOV-10 as well as impugned order of detention in FORM GST MOV-6 received vide mail dated 18.02.2022; for directions to respondent to release truck along with the goods. The petitioner submitted that while the goods were in transit, the same came to be detained on 15.02.2022. The court observed that the matter as on date is at the stage of MOV-10 and they do not want to come in the way of the authorities so far as the confiscation proceedings are concerned. They are inclined to order release of the goods and the conveyance since the applicant has deposited an amount towards penalty, which is 200% of the tax amount.

Held that:- The Hon’ble High Court directed that the goods and the conveyance be released subject to the applicant filing an appropriate undertaking in writing on oath, by executing a bond of the amount that may be levied towards fine in-lieu of confiscation.