Section 130 CGST notice and interim release of goods and conveyance subject to deposit and bond

A challenge was raised to a notice issued under section 130 of the CGST Act on the basis that the facts did not justify confiscation proceedings, and release of the goods and conveyance was sought pending adjudication. The Court issued notice returnable on 24.04.2025 and, by way of ad-interim relief, directed release of the conveyance and goods subject to deposit of Rs. 5 lakh and furnishing of a bond for the value of the goods.

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Issues: Whether the notice issued under section 130 of the Central Goods and Services Tax Act, 2017 was justified in the facts stated, and whether the goods and conveyance should be released pending adjudication.

Outcome: Notice issued returnable on 24.04.2025. By way of ad-interim relief, the respondent-authority was directed to release the conveyance and goods on deposit of Rs. 5 lakh and furnishing of a bond for the value of the goods.

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