Section 129/130 of the CGST Act, 2017— Goods in Transit -– The petitioner counsel submitted that as there has been an order of confiscation, he would have an opportunity to then take a legal recourse.
Held that:- The Hon’ble High Court directed that if any legal recourse is taken and as the goods and vehicle are still with the authorities, the request of expeditious hearing shall be redressed on urgent basis.