Section 129 of the CGST Act, 2017—Goods in Transit –––- The Appellant has filed appeal against the impugned order dated 25.08.2022 passed by the learned single Judge, whereby the court dismissed the petition. The Appellant's vehicle carrying the consignment, was intercepted and seized and thereafter, notices under Section 129 were issued. The respondent counsel submitted that the writ appeal is academic and liable to be dismissed. The court observed that the issue is academic at this point of time, as the goods have already been released.

Held that:- The Hon’ble High Court directed that since the appeal is filed before the Appellate Authority together with mandatory pre-deposit, all the issues are open to be canvassed before the Appellate Tribunal. Accordingly dismissed the Writ Appeal.