The petitioner challenged the notice issued for confiscation of goods and conveyance under Section 130.
Section 130 of the CGST Act, 2017— Goods in Transit - The petitioner challenged the notice dated 02.09.2020 for confiscation of goods and conveyance under Section 130. The respondent counsel submitted that an identical notice in a similar factual matrix was in challenge before this Court, which was disposed off on 21.12.2020. This petition may also be disposed off in same terms. The petitioner counsel submitted that he had appeared before the respondent and submitted their reply to the SCN and submitted that reply to be considered within a specified time schedule.
Held that:- The Hon’ble High Court permitted the petitioner to seek for incriminatory material by addressing the representation within three days and said request to be considered as per law by the respondent. Thereafter, within three days reply to the SCN to be furnished by the petitioner and the respondent to take decision within a period of one week thereafter.