Section 129/130 of the CGST Act, 2017 —– Goods in Transit —- The petitioner challenged the confiscation order dated 21.10.2021 passed in Form No.GST MOV-11 . It was submitted that the conveyance which is ordered to be confiscated is the only livelihood of the respondent No.5. The respondent No.5 is ready to deposit Rs.3,16,350/- which is fine in lieu of confiscation of the conveyance and therefore prayed that the respondent- Authorities may be directed to release the conveyance. The Government Pleader submitted that if the respondent No.5 is ready and willing to deposit the fine in lieu of conveyance, the conveyance may be ordered to be released subject to outcome of the petition.

Held that:- The Hon’ble High Court directed the authorities to release the conveyance only to the respondent No.5 on depositing the amount of Rs.3,16,350/- on or before 15th September, 2022. Stand over to 30th September, 2022.