Section 129 of the CGST Act, 2017—Goods in Transit -—The petitioner challenged the Appeal order dated 27.03.2021 under Section 129(3) of the Act. The court observed that the petitioner filed an appeal before the appellate authority.  Despite several notices issued to the petitioner, the petitioner chose not to appear and prosecute the appeal and, therefore, the appellate authority vide impugned ex parte order had decided the appeal on 27.03.2021. The present petition under Article 226 of the Constitution of India has been filed after a delay of more than 2 years.

Held that:- The Hon’ble High Court dismissed the writ petition.