Section 130 of the CGST Act, 2017— Goods in transit -– The petitioner prayed for direction for quashing the order issued for confiscation of perishable goods and levy of penalty under Section 130; directing the Respondent authorities to forthwith release perishable goods by quashing and setting aside the detention order issued for such purpose; directing the respondent to provisionally release the perishable goods u/s 67(6) of the Act. The court observed that the final order of confiscation under Section 130 has already been passed by the concerned authority. The goods are perishable in nature. The petitioner has preferred an application for provisional release of the goods and conveyance under Section 67(6) of the Act.
Held that:- The Hon’ble High Court held that such application could have been preferred only after filing of the appeal under Section 107. If an appeal is filed, the authority concerned shall immediately take up the application filed by the writ applicant for provisional release of goods and conveyance under Section 67(6) of the Act and pass appropriate order in accordance with law, within a period of 8 days thereafter.— Proprietor Kanuji Shambhuji Thakor Vs. State of Gujarat  28 TAXLOK.COM 023 (Gujarat)