Section 130 of the CGST Act, 2017 —– Goods in Transit —- The applicant challenged order dated 26.4.2022 passed under section 130 of the Act, whereby, the goods which were carried by the petitioner came to be confiscated by the respondent authorities. It was submitted that since section 129 begins with the non-obstante clause, it is a provision independent of section 130. It was submitted that the entire exercise of powers under section 130 was without jurisdiction. The court observed that the matter require a detailed examination.

Held that:- The Hon’ble High Court issued notice. By way of interim relief, directed the respondents to release the goods and conveyance of the petitioner on condition that the petitioner deposits with the competent authority of the respondents an amount of Rs. 40 lakhs within 10 days. Furthermore, when the final order is passed and the order also includes determination of fine in lieu of confiscation of goods, the petitioner shall further comply with the condition of furnishing bond of Rs. 1,17,80,550/- to be furnished within ten days alongwith deposit of amount of Rs. 40 lakhs as above.