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Even if an order of confiscation is passed under section 130 of the CGST Act, at best, the petitioner would be required to pay a fine equal to the tax payable on the goods being transported.

Goods in Transit — The petitioner submitted that if an order of confiscation is passed under section 130 of the CGST Act, at best, the petitioner would be required to pay a fine equal to the tax payable on the goods being transported. By way of ad-interim relief, the second respondent is directed to release the vehicle of the petitioner upon paying a fine as proposed in the notice issued under section 130 of the Act in lieu of confiscation of conveyance. — Rafiqbhai Mamadbhai Manakiya Vs. State of Gujarat [2019] 16 TAXLOK.COM 056 (Gujarat)