Section 129 of the CGST Act, 2017— Goods in Transit -- The Petitioner drew attention of the court to the notice for confiscation of goods or conveyance and levy of penalty under section 130 of the Act issued in FORM GST MOV-10, to submit that despite the fact that under section 129 of the Act, the concerned officer is required to issue a notice as contemplated under sub-section (3) thereof and thereafter, after affording an opportunity of hearing to the person concerned, pass an order thereunder. It was submitted that it is only, if there is no compliance of the order passed under section 129 of the Act, that the provisions of section 130 of the Act can be resorted to. The petitioner was issued show cause notice for imposition of penalty, redemption fine and confiscation under section 130 of the Act without initiating any proceedings under section 129 of the Act, which is not permissible in law. The Hon’ble Court observed that there are various blanks which have not been filled in which makes it manifest that the procedure as required under the provisions of the Act have not been followed by the respondent.

Held that:-The Hon’ble High Court issued Notice returnable on 3rd April, 2019. And directed that it would be open for the respondents to release the vehicle together with the goods upon payment of the tax amount in terms of the impugned notice. — Kabir Enterprise Through Proprietor Govindbhai Bhagubhai Patel Vs. State of Gujarat [2019] 10 TAXLOK.COM 047 (Gujarat)