Section 130 of the CGST Act, 2017—Goods in Transit –--- The petitioner challenged the proceedings initiated under Section 130 of the Act, 2017. This Court by order dated 23.11.2021, granted liberty to the petitioner to appear before the proper officer, pursuant to the notice under MOV 04. The respondent submitted that pursuant to the hearing conducted, a final order was issued on 13.12.2021 and the order passed has been uploaded and the remedy of the petitioner is to prefer the appeal. The court observed that the petitioner must be relegated to pursue the statutory remedy of appeal under Section 107 of the Act.

Held that:- The Hon’ble High Court dismissed the writ without prejudice to the right of the petitioner to pursue the statutory remedy of appeal.