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The goods and the vehicle should not be allowed to remain under detention for an indefinite period of time. The vehicle and the goods are ordered to be released upon payment of deposit amount.

Section 129 of the CGST Act, 2017- Goods in Transit – The applicant prayed for direction quashing the confiscation notice and detention notice both dated 28.11.2020; directing the Respondents to release the truck along with goods. The respondent department passed an order of detention dated 28.11.2020 in Form GST MOV-6 under Section 129. The applicant preferred an application for provisional release of the same in accordance with Section 67(6) of the Act. No order has been passed on such application. On the same day and date of seizure confiscation notice in Form GST MOV-10 came to be issued. The applicant challenged the legality and validity of the very same action of issuing notice in Form GST MOV-10 under Section 130 of the Act. The court observed that the goods and the vehicle should not be allowed to remain under detention for an indefinite period of time. The applicant submitted that he would deposit an amount towards the tax plus penalty plus interest. Held that:- The Hon’ble High Court directed the applicant to deposit an amount, after deposit of such amount, the respondent shall release the vehicle and the goods.
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