Section 129/130 of the CGST Act, 2017 --- Goods in Transit – The petitioner sought quashing of the notice in Form GST MOV-02 dated 31.01.2023 and notice in Form GST MOV-10 dated 06.02.2023 issued under Section 130. The State counsel informed that the final order i.e. MOV-11 has been passed/issued on 20.02.2023 and this order is appealable before the First Appellate Authority. The counsel for the petitioner stated that the petitioner will deposit the bank guarantee with respect to the above said amount and thereafter, the goods may be released.

Held that:- The Hon’ble High Court directed the competent authority that in case, the petitioner deposits the bank guarantee of Rs.6,09,296/-, the goods in question be released provisionally.