The Hon’ble Karnataka High Court in M/S Rajeev Traders v. Union of India [Writ Petition No.100849 of 2022 (TRES) dated August 16, 2022] allowed the writ petition stating that the power to confiscate goods is a distinct and independent power conferred under the CGST Act which can be exercised only in cases where the power to detain and seize has not been invoked.

Once the power to inspect, seize or detain the goods and conveyances is invoked either under Section 67 or Section 129 of the CGST Act, the power to confiscate under Section 130 of the CGST Act would not be available.