As the final order of confiscation in Form GST MOV-11 is yet to be passed, we are inclined to order release of the goods and the vehicle on the condition that the writ applicant shall deposit the amount towards the tax and penalty
Section 129 and 130 of the CGST Act, 2017— Goods in Transit– The petitioner prayed for order directing the Respondents to forthwith release truck along with goods contained therein; for quashing impugned confiscation notice dated 28.08.2020 in Form GST MOV-10. The petitioner has been served with a notice dated 28th August, 2020 issued in the Form GST MOV-10 calling upon the writ applicant to show-cause as to why the goods along with the vehicle seized under Section 129 of the Act should not be confiscated under Section 130. The court observed that the final order of confiscation in Form GST MOV-11 is yet to be passed. The petitioner is willing to deposit the tax and penalty and is also willing to furnish Bank Guarantee of the 50% of the amount of fine in lieu of confiscation of goods.
Held that:- The Hon’ble High Court held for release of the goods and the vehicle on deposition of the tax and penalty within a period of one week and shall furnish Bank Guarantee.