Section 129 of CGST Act, 2017 — Goods in Transit — Legality and validity of the confiscation order passed by the authority in GST MOV-11. Applicability of provisions of Section 129 and Section 130 of CGST Act, 2017 & procedures to be followed by the revenue authority for the goods in transit in contravention of the provisions of Act, and rules made thereunder. The revenue authority detained goods in transit along with vehicle on the ground that the e-way bill was not generated and produced and goods were undervalued. They issued confiscation order in Form GST MOV-11. The writ petition was filed for quashing the confiscation order in Form GST MOV-11, on the ground that provisions of Section 129 and Section 130 of the Act, have not been complied with by the revenue authority, as explained in the case of Synergy Fertichem Pvt. Ltd., V/s. State of Gujarat (Special Civil Application No. 4730 of 2019). The Hon’ble High Court allowed the writ petition in part and quashed and set aside the confiscation order in Form GST MOV-11.
Held That:- The Hon’ble High Court regarding the issue of confiscation, remitted the matter to the revenue authority for fresh consideration and directed that while considering the said issue, bear in mind the principals explained by the court in the case of Synergy Fertichem Pvt. Ltd., V/s. State of Gujarat (Special Civil Application No. 4730 of 2019) decided on 23.12.2019. — Sri Krishna Traders, Shahil Traders Vs. State of Gujarat [2020] 20 TAXLOK.COM 078 (Gujarat)