Section 129/130 of the CGST Act, 2017— Goods in Transit -– The petitioner challenged the order dated 26.4.2022 passed under section 130, whereby the goods of the petitioner came to be confiscated. It was submitted that since section 129 of the Act begins with the non-obstante clause, it is a provision independent of section 130. It was submitted that the entire exercise of powers under section 130 was without jurisdiction. The court observed that the question raised by the petitioner would require a detailed examination, as the impugned order came to be passed in a quick succession, that too without permitting the petitioner to file reply. There was evident breach of principles of natural justice to the prejudice to the petitioner.

Held that:- The Hon’ble High Court listed it on 21.07.2022. By way of interim relief, directed the respondents to release the goods and conveyance of the petitioner on condition that the petitioner deposits with the competent authority of the respondents an amount of Rs. 40 lakhs within 10 days. The petitioner shall further comply with the condition of furnishing bond of Rs. 1,17,74,440/- to be furnished within ten days alongwith deposit of amount of Rs. 40 lakhs.