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As the matter is at the stage of MOV 10 i.e. the show cause notice as to why the goods should not be confiscated under Section 130, then this court would not like to go into this matter any further.

Section 130 of the CGST Act, 2017— Goods in Transit —– The applicant prayed for quashing the order of Detention dated 21/09/2019; quashing the confiscation notice dated 23.9.2019 and to direct the Respondent to release the Goods along with the Conveyance. The Coordinate Bench of this Court passed interim order on 3rd October, 2019 by which it was directed that respondent to forthwith release the goods as well as the conveyance of the petitioner which has been detained under the order dated 21.09.2019, upon payment of the tax. The court observed that goods have already been released pursuant to the interim order passed by this Court and proceedings as on date, are at the stage of SCN under Section 130 of the Act, 2017. Held that:- The Hon’ble High Court held that if, ultimately, any final order of confiscation is passed in Form GST MOV 11 under Section 130 of the Act, then it shall be open for the writ applicant to challenge such order by way of an appeal under Section 107 of the Act.
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