Goods in Transit — Section 130 of the CGST Act, 2017--The petitioner has already paid the amount of Rs. 1,17,832/, which is more than the amount of fine in lieu of confiscation, in terms of the order of confiscation passed under Section 130 of the Act, 2017, the respondents are directed to forthwith release the conveyance. The petitioner shall cooperate with the respondent authorities and shall furnish the details of Crown Metals as well as other details as may be called for by the respondent authorities.
Held that:- The Hon'ble High Court issued Notice returnable on 23.01.2020.—Sanjaybhai Laxmanbhai Gogara Vs State of Gujarat [2019] 19 TAXLOK.COM 129 (Gujarat)