Section 130 of the CGST Act, 2017 — Goods in Transit -- The 2nd petitioner was detained by the officials of the RPF and was enquired for carrying the gold. Afterwards they entrusted the matter with the GST Department. The respondent completely ignoring the documents available with the petitioners, concluded proceedings under Section 130 of the Act. The counsel for the petitioner submitted that when the goods were completely covered by documents, the mere fact that there was some discrepancy in the total quantity is no ground to initiate proceedings under Section 130. The court observed that in the totality of the facts and circumstances of the case, they are unable to find that there was any malice or ill-will or lack of jurisdiction in initiating proceedings under Section 130. The order is not valid on its merits and it will be open to the petitioners to raise all their contentions before the appellate authority in a duly constituted appeal.

Held that:- The Hon’ble High Court dismissed the petition and hold that it will be open to the petitioners to raise all their contentions before the appellate authority. On such appeal being filed, the appellate authority shall consider the matter.