Section 130 of the CGST Act, 2017— Goods in Transit -– The petitioner challenged the order dated 5.10.2019, which was for confiscation of goods or conveyance and levy of penalty under section 130 and prayed to release the vehicle alongwith the goods contained therein. The court observed that that order dated 15.10.2019 under section 130 came to be passed without affording any opportunity to the petitioner. It amounted to breach of principles of natural justice resulting into denial of reasonable opportunity.

Held that:- The Hon’ble High Court set aside order dated 15.10.2019 and remanded the proceedings to the competent authority of the respondents, which shall decide the subject matter afresh after giving opportunity to the petitioner to defend his case. If the petitioner does not succeed finally, the petitioner will have to pay the balance amount payable under the order of confiscation. The competent authority of the respondent shall complete the proceedings rendering a fresh decision within a period of eight weeks.