The writ applicant should participate in the proceedings initiated by the authority for the purpose of confiscation of the goods and the vehicles. Ultimately, if the final order of confiscation is passed under Section130 of the Act, then the writ-applicant will have the remedy to file an appeal under Section107 of the Act.
Section 129 and 130 of the CGST Act, 2017— Goods in Transit —–The applicant prayed for quashing the orders of detention dated 18.4.2019 as well as the notice dated 22.4.2019 for confiscation of goods or conveyance and levy of penalty under Section 130; directing the respondent to release the goods and conveyance. In the order dated 09.05.2019, this court has ordered that by way of an interim measure, the respondents are directed to release the detained goods together with the conveyance, subject to the petitioner paying the tax and penalty. The court observed that the goods and the conveyance have been ordered to be released. The matter is at the stage of MOV-10.
Held that:- The Hon’ble High Court directed the applicant to file his reply and shall make his case good for the purpose of getting notice discharged in MOV-10. Ultimately, if the final order of confiscation is passed under Section130 of the Act, then the applicant will have the remedy to file an appeal under Section107.