Section 129/130 of the CGST Act, 2017 —– Goods in Transit  — Provisional Release of goods/conveyance - The applicant challenged detention order in Form GST MOV 6 and the confiscation notice in Form GST MOV 10 and prayed for release of goods  and conveyance. The confiscation notice was issued on 09.09.2021 straightway under Section 130 on the ground that there were discrepancies in respect of some post transactions of the buyer and the buyer had claimed some wrongful ITC. The court observed that as per Circular No.41/2018 dated 13.04.2018 and the provisions of the Act, a request was made to release the goods and vehicle in absence of any discrepancies. It is a case of confiscation of the goods and the vehicle on the basis of the past transaction with the buyer, this Court in the case of Shri Anant Jignesh Shah Vs. Union of India, addressed the similar issue, wherein the Court has held that confiscation would not be permitted on such grounds.

Held that:- The Hon’ble High Court directed for release of goods and conveyance. However, the SCN against the purchaser which has been initiated, there shall be no interference.