This court dispose of this writ application with a direction to the respondent to complete the proceedings initiated against the writ applicant under Section 132 of the Act, 2017.
Section 130 of the CGST Act, 2017— Goods in Transit —–The applicant prayed for directing the respondents to release the seized goods along with trucks under Section 129(1)(a); to direct the respondents to release the seized goods along with trucks provisionally under Section 129(1)(a). The applicant counsel submitted that the matter as on date is at the stage of MOV-10. The court observed that on 09.05.2019, this court directed the respondents to release the detained goods together with the conveyance, subject to payment of the tax and penalty.
Held that:- The Hon’ble High Court directed the respondent to complete the proceedings initiated under Section 130 of the Act, 2017. The applicant shall appear before the respondent and shall make good his case for the purpose of getting the notice discharged. If any final order in MOV-11 is passed, then, it would be open for the applicant to prefer an appeal against such order under Section 107 of the Act.