Section 129/130 of the CGST Act, 2017— Goods in Transit -– The petitioner challenged the notice dated 11.04.2022 in FORM GST MOV-10 as well as order dated 10.04.2022 in FORM GST MOV-6, whereby the goods and conveyance of the petitioner came to be confiscated and detained. The question involved in this petition is about the interaction, interplay and inter se application of Section 129 and Section 130 of the Act. The court observed that Special Civil Application No. 8353 of 2012 involved same issue, which was returnable on 08.09.2022. As far as prayer for interim relief is concerned regarding release of the goods and vehicle of the petitioner, the same deserves to be considered on the same line.

Held that:- The Hon’ble High Court listed it to be heard along with Special Civil Application No. 8353 of 2012. By way of interim relief, directed that the respondents shall release the goods and conveyance of the petitioner, confiscated and detained subject to the petitioner depositing the amount of tax of Rs. 2,14,690/-, penalty to the tune of Rs. 2,14,690/- and furnishing bond to the tune of Rs. 11,92,726/- towards the amount of fine.