Section 130 of the CGST Act, 2017 — Goods in Transit –— The applicant prayed for quashing the Appellate Order; directions to the respondent to forthwith release the goods and vehicle without demanding any security. The applicant is the seller of the goods. While the goods were in transit, the authorities seized and detained the conveyance alongwith the goods. A SCN in the Form GST MOV-10 was issued for confiscation of vehicle and goods. A final order came to be passed in the Form GST MOV-11. This final order in the Form GST MOV-11 was challenged by way of an appeal, which has been dismissed.

Held that:- The Hon’ble High Court listed the matter on 13.06.2022. By way of an interim order directed that if the writ-applicant deposits the amount of Rs. 1,94,012/- with the authority, then his truck shall immediately be released.