Goods in Transit — Section 130 of the CGST Act —The Petitioner challenged order of detention and demand and sought to declare that the provisions of Section 130 of the Act as a violative of Article 19(1)(g) and Article 301 of the Constitution of India. This Court passed an interim order dated 16.01.2018 directing the respondents to release the vehicle, against the petitioner furnishing bank guarantee for the value of the vehicle. The petitioner submitted that the interim order has been complied with and the vehicle has been released based on Bank guarantee. The petitioner submitted that the petitioner doesn't propose to press for the challenge on Section 130 and the proceedings initiated under orders may be continued.
Held that:- The Hon’ble High Court disposed the petition by permitting the petitioner to pursue proceedings under the Act, 2017.—Aruna Santhosh Kadam Vs. The Assistant State Tax Officer, The State Tax Officer, The State of Kerala, Union of India  27 TAXLOK.COM 013 (Kerala)