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Petitioner is directed to deposit an amount towards tax and penalty for release the goods as well as truck conveyance.

Section 130 of the CGST Act, 2017— Goods in Transit -– The petitioner challenged the notice dated 08.08.2020 in Form GST MOV-10 and also prayed for release of vehicle. The petitioner has relied upon the judgment and order dated 19.06.2020 passed in Special Civil Application No. 7519 of 2020 passed by the Division Bench of this Court and submitted that he is ready and willing to deposit the tax and penalty and has also ready and willing to give bank guarantee for the amount for total value of confiscated conveyance as mentioned in Form GST MOV-10. Held that:- The Hon’ble High Court directed the petitioner to deposit an amount of Rs.39,512/- in cash towards tax and penalty and balance amount of Rs.3,95,098/- shall be by way of bank guarantee. On deposit of amount of tax and penalty and furnishing of the bank guarantee of the balance amount, the respondent authority shall immediately release the goods as well as truck.