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In case if an adverse order is passed against taxpayer u/s 130 of CGST Act, he shall pay the differential amount subject to his right to challenge such order.

Goods in Transit — As per the third proviso to sub-section (2) of section 130 of the Act, 2017 when any conveyance is used for the carriage of the goods or passengers for hire, the owner of the conveyance shall be given an option to pay in lieu of confiscation of the conveyance a fine equal to the tax payable on the goods being transported thereon and, therefore, even if an order of confiscation is passed under section 130 of the CGST Act, at best, the petitioner would be required to pay a fine equal to the tax payable on the goods being transported. Issue notices. By way of ad-interim relief, the respondent was directed to release the vehicle upon the petitioner paying a fine as proposed in the notice issued under section 130 of the Act. — Jilani Shahnavaz Mulla Vs. State of Gujarat [2019] 16 TAXLOK.COM 047 (Gujarat)