Section 129 and 130 of the CGST Act, 2017— Goods In Transit -– The petitioner invited the attention of this Court to the notice for confiscation of goods or conveyance and levy of penalty under section 130 of the Act issued in FORM GST MOV-10. The petitioner submitted that the notice sought to impose penalty, redemption fine and confiscation under section 130 of the Act without initiating any proceedings under section 129 of the Act, which is not permissible in law.
Held that:- The Hon’ble High Court issued notice returnable on 03.04.2019. Further directed that the respondents shall also show cause as to why costs should not be imposed upon the respondents for noncompliance of the relevant statutory provisions and clarified that it would be open for the respondents to release the vehicle together with the goods upon payment of the tax amount.— Moon Traders Vs State of Gujarat [2019] 10 TAXLOK.COM 144 (Gujarat)