Section 129/130 of the CGST Act, 2017— Goods in Transit -– The petitioner challenged the notice dated 15.11.2022 in FORM GST MOV-10 as well as order dated 15.11.2022 in FORM GST MOV-6, whereby the goods and conveyance of the petitioner came to be confiscated and detained. The petitioner submitted that without following the due procedure the respondent no.2 has issued the order of detention in Form GST MOV-06 and Form GST MOV-10 on the same day on the ground that the transaction appear to be sham and bogus. The conveyance was carrying the goods which were duly accompanied by the documents and there was no discrepancies, there is no question of confiscation. The court observed that till they decides the matter finally, the interim relief in terms of deposit of fine and bond value against the release of the goods shall be furnished by the petitioner.

Held that:- The Hon’ble High Court listed it to be heard along with Special Civil Application No. No. 11235 of 2022. By way of interim relief, directed that the respondents shall release the goods and conveyance of the petitioner, confiscated and detained subject to the petitioner depositing the amount of tax of Rs. 2,50,062/-, penalty to the tune of Rs. 5,00,124/- and furnishing bond to the tune of Rs. 13,89,224/- towards the amount of fine.