Section 129 of the CGST Act, 2017— Goods in Transit –– The petitioner challenged order dated 30.11.2022, issued under Section 129(3)of the Act. The respondent counsel submitted that a release order dated 09.12.2022 has been passed. This is one of the reasons that led the writ petitioner seeking leave to withdraw the captioned writ petition.

Held that:- The Hon’ble High Court disposed Writ Petition as closed / withdrawn albeit preserving all the rights and contentions of writ petitioner for being canvassed in a statutory appeal.