Detention and confiscation under the CGST Act: court issued notice and allowed interim release of goods and conveyance on terms.

Challenge to detention under the CGST Act and initiation of confiscation proceedings focused on whether the Form GST MOV-10 notice and the Section 130 confiscation order should be interfered with at that stage, and whether provisional release of the goods and conveyance was justified. The petition raised jurisdictional objections to detention under Section 129 and to the confiscation process under Section 130, while also seeking interim release on terms comparable to connected matters. Notice was issued returnable on a specified date, and as an ad-interim arrangement the detained goods and conveyance were directed to be released on payment of the specified amount and furnishing of bond of the stated value.

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Issues: Whether the notice in Form GST MOV-10 and the confiscation order issued under Section 130 of the Central Goods and Services Tax Act, 2017 were liable to be interfered with at this stage, and whether interim release of the detained goods and conveyance was warranted.

Analysis: The challenge raised jurisdictional objections to detention under Section 129 of the Central Goods and Services Tax Act, 2017 and the initiation of confiscation proceedings under Section 130 of the same Act. The petition also sought provisional release of the goods and conveyance on terms similar to connected matters pending before the Court.

Outcome: Notice issued returnable on a specified date. As an ad-interim arrangement, the detained goods and conveyance were directed to be released on payment of the specified amount and furnishing of bond of the stated value.

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