Section 130 of the CGST Act, 2017 — Goods in Transit –- The petitioner’s goods and vehicle were intercepted and detained on the allegation that the goods were transported without valid documents. Lateron Notice in Form GST-MOV-10 has been issued under the provisions of Section 130 of the Act. The respondent counsel contended that show cause notice need not be considered by this Court in proceedings under Article 226 of the Constitution. The court observed that the question remains as to whether the petitioner is entitled to the interim release of the goods pending adjudication of the notice under Section 130 of the Act. The petitioner is entitled to an order directing the release of goods.

Held that:- The Hon’ble High Court directed that the goods and conveyance detained shall be released to the petitioner on the petitioner depositing a sum of Rs.1,00,000/- and furnishing a simple bond for the balance amount.