Goods in Transit — Section 129 of the CGST Act, 2017— The writ applicant engaged in the business of trading of aracanut, spices, etc. The writ applicant has prayed for (a) order or direction quashing and setting aside detention order dated 12.03.2020 Form GST MOV-06 and confiscation notice dated 12.03.2020 in Form GST MOV-10 (b) order directing the Respondent authorities to release truck along with the goods contained therein without directing any payment of tax and penalty and/or security and bond. A consignment of aracanut was transported from Kerala so as to reach to Ahmedabad. While the goods were in transit, on 07.03.2020 in the Vehicle, the same was intercepted by the respondent. At the time of detention, an order under Section 129 of the Act was passed determining the amount of tax and penalty. Simultaneously, a notice was issued under Section 130 of the Act Thereafter a final order was passed of confiscation of the goods and vehicle under Section 130 of the Act. The final order of confiscation was passed without giving any opportunity of hearing, as such, the same was quashed by this Court and the matter was remanded to the authority to pass a fresh order after giving an opportunity of hearing to the writ applicant. Thus, the matter as on date is at the stage of passing appropriate order under Section 130 of the Act.
Held that:- The Hon’ble High Court held not to interfere at the stage of adjudication of the confiscation proceedings under Section 130 of the Act. Hoever, The Court directed the writ applicant to deposit an amount of Rs. 4,20,000/- towards tax and penalty and also furnish a bank guarantee to the tune of Rs. 22,00,000/- of any Nationalized bank. On deposit of the same, the authority concerned shall release the goods and the vehicle at the earliest.—Hari Om Company Vs State of Gujarat [2020] 25 TAXLOK.COM 025 (Gujarat)