Section 129/130 of the CGST Act, 2017 —– Goods in Transit -—- The petitioner  challenged confiscation order dated 21.3.2022 passed in FORM GST MOV 11 under section 130 and prayed for release of the goods on the ground that since long the goods are under confiscation and could be released on appropriate conditions; the value of the goods are diminishing nature. The court observed that penalty amount is Rs. 12,02,785/-. The fine and other charges are demanded to the extent of Rs.66,82,138/- and the tax is demanded of Rs.12,02,785/-.

Held that:- The Hon’ble High Court by way of interim relief directed the respondents to release the goods and conveyance on deposition of the amount of tax of Rs. 12,02,785/-; deposition of amount of penalty to the tune of Rs. 12,02,785/-; furnishing bond to the tune of Rs. 66,82,138/- towards the amount of fine. Matter returnable on 24.11.2022.