Section 129, 130 of the CGST Act, 2017  — Goods in Transit – The petitioner prayed for issuing a writ of Mandamus for quashing the impugned detention order in FORM GST MOV-06 dated 24.12.2021 and to immediately release the goods-in-transit along with truck. While the goods were in transit, the vehicle was intercepted on 21.12.2021 by the respondent and physical verification of the goods was carried out. As per FORM GST MOV-04  the description and the quantity of the goods in transit was in accordance with the invoice, E-way bills and other allied documents. The petitioner counsel submitted that no notice has been issued to the writ applicant under Section 129(3) of the Act, 2017, demanding penalty pertaining to the goods in transit till this date. The counsel for the respondent submitted that the concerned department is contemplating to issue further notice under Section 130 of the Act. The court observed that the detention of the conveyance and the goods for an indefinite period of time is not going to serve any good purpose. As on date, there is no notice issued under Section 130 of the Act. The tax and penalty comes to Rs. 7,18,264/-. For provisional release of the goods and the vehicle, under Section 129 the total liability towards the tax and penalty comes to Rs. 14,36,528/-.

Held that:- The Hon’ble High Court directed the writ applicant to deposit the amount of Rs. 14,36,528/- and upon deposit of such amount, the respondent shall, at the earliest, release the conveyance and the goods.