Section 129/130 of the CGST Act, 2017— Goods in Transit -– The petitioner challenged the confiscation notice dated 19.09.2022 in FORM GST MOV-10 under Section 130 of the Act. The court observed that the question involved in this petition is about the interaction, interplay and inter se application of Section 129 and Section 130 of the Act.

Held that:- The Hon’ble High Court by way of interim relief, directed that the respondents shall release the goods and conveyance of the petitioner, subject to the condition that the petitioner deposits the amount of tax of Rs. 3,21,230/-, penalty to the tune of Rs. 3,21,230/- and furnishes bond to the tune of Rs. 64,24,600/- towards the amount of fine. Upon compliance of the above conditions by the petitioner, the goods and conveyance of the petitioner be released by the authorities.