Section 130 of the CGST Act, 2017— Goods in Transit -—– The applicant challenged the legality and validity of the impugned order dated 20th November 2021 in Form GST MOV – 11. The court observed that the impugned order is an appealable order. The writ applicant has a statutory remedy of filing an appeal under Section 107 of the Act. If the goods and conveyance are still under detention, then it shall be open for the writ applicant to file an application under Sub-section (6) of Section 67 of the Act before the appellate authority for the provisional release of the goods and conveyance.

Held that:- The Hon’ble High Court granted the liberty to the applicant to file an appropriate appeal against the impugned order. Once such for release of goods and conveyance is filed, the appellate authority shall immediately take it up for hearing and pass an appropriate order within one week.