Section 130 of the CGST Act, 2017— Goods in Transit -– The petitioner challenged the notice dated 15.10.2022 in FORM GST MOV-10 as well as the order of confiscation in Form GST MOV-11 dated 12.11.2022, whereby the goods and conveyance of the petitioner came to be confiscated and detained. The court observed that that the question involved is about the interaction, interplay and inter se application of Section 129 and Section 130 of the Act. The prayer for interim relief regarding release of the goods and vehicle, the same deserves to be considered on the same line and upon imposition of the similar conditions as done in the aforesaid order dated 25.1.2022 in Special Civil Application No. 22601 of 2022.

Held that:- The Hon’ble High Court directed that the respondents shall release the goods and conveyance of the petitioner, subject to the petitioner depositing the amount of penalty to the tune of Rs. 2,94,920/-, depositing the amount of Rs.2,94,920/- towards fine in lieu of confiscation and furnishing bond to the tune of Rs. 16,38,448/- towards the amount of fine.