Section 129/130 of the CGST Act, 2017 —-Goods In Transit — The applicant prayed for quashing the impugned confiscation notice in Form GST MOV 10; for directing the 2nd respondent authority to forthwith provisionally release the goods and conveyance under Section 67(6) of the Act. While the goods were in transit, the conveyance was seized and detained. The matter as on date is at the stage of GST MOV-10. The counsel for the applicant submitted that his client is ready and willing to deposit an amount towards tax and penalty. The respondent counsel submitted that if the writ-applicant is ready and willing to deposit the amount as aforesaid, the goods and the conveyance may be released leaving it open to the respondents to continue with the inquiry at the stage of GST MOV-10.

Held that:- The Hon’ble High Court directed the respondent to release the goods and the conveyance on the condition that the writ-applicant shall deposit the amount towards tax and penalty. Once such amount is deposited, the respondent shall release the goods and the conveyance. Further, the Department to continue with the inquiry at the stage of GST MOV-10.