A vehicle carrying FMCG goods was intercepted by departmental authorities in Rajasthan and a case was made out under section 130 of the Act. However, throughout the proceedings, the vehicle of the owner was not made the party and confiscation along with tax, fine, and penalty order was passed against the driver in charge. Adv. Vikram Gogra and Adv. Vaibhav Gogra acted on this matter and argued that no law under GST places any burden on the transporter of the goods being merely a bailee of the goods. Since the owner of the vehicle was not made party to the case, there remains no recoverable liability from the owner and thus the confiscation order deserved to be set aside. The learned appellate authority was pleased to quash the order on the ground that there is a written agreement between the transporter and the owner of the vehicle in which vehicle was been run by the former on rental basis. As the owner of the vehicle was not made party to the case, the vehicle was meant to be released. A lengthy and tedious journey in this case results into proper delivery of justice.

21 Apr, 2026