Goods in Transit — Section 129 of the CGST Act, 2017—The petitioner prayed for direction for quashing detention order dated 13.08.2020 in Form GST MOV-6 and confiscation notice dated 13.08.2020 in Form GST MOV-10; directing the Respondent authorities to forthwith release truck along with the goods contained therein without directing any payment of tax and penalty and/or security and bond. The Court observed that at the time of detention, an order under Section 129 was passed determining the amount of tax and penalty. Simultaneously, a notice was issued under Section 130 calling upon the applicant to show cause as to why the goods and conveyance should not be confiscated. Thereafter a final order came to be passed of confiscation of the goods and vehicle under Section 130 of the Act. As the final order of confiscation was passed without giving any opportunity of hearing to the writ applicant, the same came to be quashed by this Court and the matter was remanded to the authority to pass a fresh order after giving an opportunity of hearing to the writ applicant. The matter as on date is at the stage of passing appropriate order under Section 130 of the Act.
Held that:- The Hon’ble High Court held that the adjudication proceedings shall proceed in accordance with law. However, direct the applicant to deposit an amount towards tax and penalty with the authority concerned and also furnish a bank guarantee to the tune of 50% of the value of the goods. On said deposits and the bank guarantee, the authority concerned shall release the goods and the vehicle. — Radha Tradelinks Pvt Ltd Vs. State of Gujarat  28 TAXLOK.COM 033 (Gujarat)