Section 130 of the CGST Act, 2017 — Goods in Transit –--- The petitioner challenged order passed under Section 130 of the Act, whereby, the goods and conveyance detained on 18.07.2021 have been ordered to be confiscated under Section 130 of the Act. The court observed that the grounds raised by the petitioner, are all matters which can be adjudicated under section 107 of the Act, which provides for an appellate remedy. Hence the petition does not any warrant consideration in exercise of the powers under Article 226 of the Constitution of India.

Held that:- The Hon’ble High Court dismissed the petition reserving the liberty of the petitioner to pursue its statutory remedies.