Section 129/130 of the CGST Act, 2017 —-Goods In Transit — The applicant challenged the impugned SCN dated 20th December 2021 in the Form GST MOV – 10 as well as to the impugned notice dated 20th December 2021 in the Form GST MOV – 06. The writ applicant herein claims to be the owner of the goods in the form of TMT bars. The goods and vehicle were intercepted. The counsel appearing for the writ applicant submitted that there is no good ground available with the department to straightway issue a SCN in the Form GST MOV – 10. There is nothing to indicate that the intention on the part of the writ applicant was to evade tax. The statutory procedure prescribed for communicating the show cause notice / order under Rule 142(1) of the Act has not been followed by the Revenue, which casts an obligation on the part of the department to communicate the SCN / order by uploading the same on the website of the Revenue so that the aggrieved person can have access to the same.  The court observed that the applicant has deposited an amount towards tax and penalty.

Held that:- The Hon’ble High Court issued Notice be issued to the respondents, returnable on 23rd February 2022. Since the applicant has already deposited an amount towards tax and penalty, the goods and conveyance are directed to be provisionally released pending the confiscation proceedings.