Goods in Transit — Section 129 and 130 of the CGST Act, 2017—The petitioner filed petition being the owner of the truck and prayed to (a) issue a writ to release the conveyance/truck on payment of fine in lieu of confiscation of conveyance as per MOV-11 on such terms and conditions which may be deemed fit (b) Pending admission, hearing and final disposal of this petition, to direct the respondents to release the conveyance/truck payment of fine in lieu of confiscation of conveyance as per MOV-11. The court observed that final order of confiscation has been passed and the same being an appealable order under section 107 of the Act.
Held that:- The Hon’ble High Court held that if any application is filed under section 67(6) of the Act for provisional release of the vehicle pending the final disposal of the appeal, then the authority concerned shall look into the same at the earliest and pass an appropriate order in accordance with law.—Kiran Choubey W/o Shri Narendra Choubey Vs. State of Gujarat & 1 Other (S) [2020] 26 TAXLOK.COM 056 (Gujarat)