Section 129, 130 of the CGST Act, 2017  — Goods in Transit – The petitioner prayed for quashing impugned orders under Forms MOV-06, MOV-10 and MOV-11 dated 23.09.2021 and 07.10.2021 respectively and to direct the Respondent to release the goods and the conveyance. The counsel for the writ applicant submitted that the impugned order passed by the respondent confiscating the goods as well as the conveyance is a non-speaking order. The court observed that the writ applicant as well as the applicant are to prefer an appropriate appeal under Section 107 of the Act before the Appellate Authority.

Held that:- The Hon’ble High Court directed that if any Appeals are filed, the Appellate Authority shall look into those and decide them in accordance with the law.