Section 129/130 of the CGST Act, 2017 –– Goods in Transit –The petitioner approached the Court for the second round. The court in earlier decision quashed Form GST MOV-7 dated 20.11.2021 and granted liberty to the petitioner to file additional representations and reply to the Show Cause Notices immediately. The respondent has issued order dated 17.12.2021 and directed the petitioner to pay a sum of Rs. 7,52,087/- towards GST. The counsel for the petitioner submitted that the seized oxygen cylinders are still lying and are urgently required on account of the threat of Omicron. The petitioner is willing to furnish appropriate security under Section 67(6) read with Rule 140 of the respective enactments. The court observed that the petitioner has an alternate remedy as far as the levy of tax and penalty are concerned, by filing appropriate appeal under Section 107. The statute itself allows the authorities to release the goods subject to furnishing the Bank Guarantee or payment of tax.

Held that:- The Hon’ble High Court allowed provisional release of the imported goods for being sent to Karnataka subject to the petitioner depositing a sum of Rs. 7,52,087/- and furnishing Bank Guarantee for the equal amount of penalty imposed under the respective enactments.