Section 129/130 of the CGST Act, 2017 – Goods in Transit –-–- The counsel for the appellants challenged the order of the learned single Judge and submitted that he ought to have granted an interim order directing release of the petitioners’ vehicle on condition of payment of 50% of the value of the goods or 200% tax payable, whichever is higher. The court observed that there is no scope for interference with the impugned order of learned single Judge at this juncture. Since factual disputes, in respect of the authenticity of the ownership of the petitioners, and the legal question as to the applicability of the Acts parallelly or one, in exclusion of the other, have been raised, such adjudication would be de hors the scope of the present appeal.

Held that:- The Hon’ble High Court dismissed the appeal.