Section 130 of the CGST Act, 2017— Goods in Transit -– The petitioner challenged the order dated 23.11.2022, passed under section 129(2) and order dated 25.11.2022 passed under section 130 of the Act. The advocate for the petitioner submitted that while issuing the SCN, the authority never intended to invoke the jurisdiction under section 130 and further that without succeeding steps under section 129 releasing the goods, the invocation of section 130 readily stands to be arbitrary and illlegal exercise of powers. The court observed that as far as the release of the goods are concerned, the prayer of the petitioner is found reasonable. The goods could be released as per the precedent in Irshadbhai Hamidbhai Rain, by imposing stricter condition of securing amount of tax and penalty

Held that:- The Hon’ble High Court directed that the respondents shall release the goods and conveyance of the petitioner subject to the petitioner depositing the amount of tax, penalty and furnishing bond.