Section 129/130 of the CGST Act, 2017 – Goods in Transit –-- The petitioner sought Writ of Mandamus, declaring the action of the respondent no.1 in passing the order of Confiscation of Goods and Conveyance under section 130 vide order dated 22.09.2021, as violative of Sub-Sections (3) and (6) of Section 129  and Section 130(4). On 10.09.2021, when the petitioner goods alongwith vehicle was proceeding towards a weigh bridge for weighment of the goods, the respondent intercepted the vehicle and issued orders, for physical verification, on the ground that the petitioner transported the goods without any way bills. The respondent issued order of Detention and on the very next day, issued notice for confiscation of the goods. The petitioner mainly contended that the order impugned, came to be passed without giving an opportunity of hearing the petitioner. The court relied upon the Division Bench of Gujarat High Court decision in Synergy Fertichem Pvt.Ltd v. State of Gujarat 2020. The court observed that Sections 129 and 130 of the Act are independent feature and the Act does not contemplate invoking Section 129 before passing an order of confiscation under Section 130. The order states that the owner of the goods, in his reply stated that no personal hearing is required, as he has submitted his reply. Hence the order passed by the authority warrants no interference.

Held that:- The Hon’ble High Court directed the petitioner to pay tax and penalty as ordered in the impugned order. But insofar as the payment of fine, the amount of Rs.9,00,000/-as ordered appears to be on higher side, as such the same is reduced to Rs.4,00,000/-. Insofar as fine relating to confiscation of conveyance, an amount of Rs.1,40,774/- as ordered to be paid may be reduced to Rs.1,00,000/-.