Section 129/130 of the CGST Act, 2017— Goods in Transit -– The petitioner challenged the confiscation of the goods and the conveyance in Form GST MOV-11 dated 21.10.2022 under Section 130 of the Act as well as the order of detention issued in Form GST MOV-06 under Section 129. The petitioner counsel submitted that after the order of confiscation in GST MOV-11, a notice of auction on 14.12.2022 had been issued. The court observed that the petitioner earlier withdrew the petition for taking legal recourse in accordance with law, this petition is ordinarily not to be entertained, However, a new cause has arisen of receipt of notice of auction and hence, when the approach of respondent is also equitious and balanced, they would avail an opportunity to both the sides with limited protection to the petitioner.

Held that:- The Hon’ble High Court directed that an appeal be preferred within a period of three days. Once willingness of making the bare minimum deposit as required under the law is shown, for release of goods, the authority concerned shall decide such interim release within a period of one week. Till then, no auction shall take place. Entire appeal shall be decided within a period of eight weeks by the respondent.