Goods in Transit — Section 129 and 130 of the CGST Act, 2017— The writ applicants have prayed (i) quashing the MOV-11 (Confiscation order dated 05.11.19); (ii) directing the respondent to forthwith release the goods and vehicle without demanding any security; (iii) Pending hearing, the Court to direct the Respondent to release goods with vehicle, detained/seized under Section 129 and Section 130 of the Act. After the final order of confiscation of the goods and the conveyance was passed, the authority concerned decided to put the goods and the vehicle to public auction for the purpose of realising the amount towards tax, penalty and fine. A public advertisement came to be issued inviting bids from interested parties. The petitioner presented the writ on the date when the final bids received by the authorities, are to be opened for the purpose of auction. The final order of confiscation is appealable under Section 107 of the Act.
Held that:- The Hon’ble High Court held that the writ applicants shall deposit 50% with the respondent and the balance amount shall be paid by way of a Bank Guarantee of any nationalized bank. This shall be done within a period of two weeks. If the said amount is paid, then the conveyance as well as the goods shall be immediately released in favour of the writ applicants. It shall be open for the writ applicants to prefer an appropriate appeal before the appellate authority under Section 107 of the Act, if they intend to question the legality and validity of the order of confiscation passed in Form MOV-11.—Sawariya Traders Through Proprietor Mr. Makhan Mohan Singh Rajput Vs. State of Gujarat Through Secretary, Ministry of Finance  26 TAXLOK.COM 046 (Gujarat)