The writ-applicant is directed to participate in the proceedings initiated by the authority for the purpose of confiscation of the goods and the vehicles.
Section 129 and 130 of the CGST Act, 2017— Goods in Transit —–The applicant prayed for quashing the notice dated 14.03.2019 for confiscation of goods or conveyances and levy of penalty under Section 130. The court in earlier order dated 09.05.2019 directed that the goods and the conveyance to be released. The court observed that the matter is at the stage of MOV-10.
Held that:- The Hon’ble High Court directed the applicant to appear before the authority concerned and participate in the confiscation proceedings. If any final order of confiscation is passed, it shall be open for the applicant to prefer an appeal under Section107 of the Act.