Section 129 of the CGST Act, 2017— Goods in Transit -– The petitioner challenged Notice dated 10.9.2022 in Form GST MOV - 10 and order dated 10.9.2022 in Form GST MOV -06, whereby the goods and conveyance of the petitioner came to be confiscated and detained. The question involved is about the interpretation, and the inter se application of Section 129 and 130 of the Act and the powers exercisable under the provisions of the said Act. The advocate submitted that identical issue is also involved in Special Civil Application No. 11235 of 2022 , wherein co-ordinate Bench of this Court has granted interim relief with certain conditions. The conditions specified to be fulfilled for grant of interim relief has been fulfilled in this case.

Held that:- The Hon’ble High Court directed respondent no.2 to release the goods and conveyance. Listed the matter on 15.12.2022.