Section 130 of the CGST Act, 2017—Goods in Transit –--- The petitioner challenged the proceedings initiated under section 130 of the Act. On 04.03.2021, petitioner allegedly carried gold ornaments by train. During transit gold was detained by the Railway Police Force. GST department seized goods under sections 129 and 130 of the Act, since there was no delivery challan. The counsel for the petitioner contended that in view of the decision in Gokul P.G. and Ors. v. The State of Kerala and Ors., the confiscation ought not to have been initiated when there was no intention to evade tax. There was nothing on record to come to a statutory conclusion regarding any attempt to evade tax. The court observed that question whether absence of mandatory documents in the particular case constitute an intention to evade tax or not is a matter within the realm of satisfaction of the Proper Officer. Interference in the satisfaction exercised by the Proper Officer, warrants no interference by this Court.

Held that:- The Hon’ble High Court dismissed the petition.