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As the confiscation proceedings are pending, the court is not inclined to grant any relief as prayed for release of goods and vehicle at this point of time.

Section 129 and 130 of the CGST Act, 2017— Goods in Transit – The petitioner prayed for a direction quashing the impugned order under Section 129 in Form GST MOV-06 dated 10.08.2020 and for a direction quashing the impugned notice under Section 130 in Form GST MOV-10 dated 10.08.2020 and to direct the release of goods and vehicle seized by the Respondent authorities. The respondents seized goods and truck under Section 129. As on date, the matter is at the stage of Form GST MOV-10 and petitioner has been called upon to show-cause as to why the goods and the vehicle should not be confiscated under Section 130 of the Act. Held that:- The Hon’ble High Court held that as the confiscation proceedings are pending, no relief can be granted at this point of time. If the applicant wants provisional release of the goods and the vehicle, it is always open for him to prefer an application before the concerned authority under Section 67(6) and if such application is filed, then the concerned authority shall look into the same at the earliest and pass an appropriate order in accordance with law.