Goods in Transit — Section 130 of the CGST Act — Penalty Order--The Petitioner challenged penalty order passed under Section 130 of the Act. The petitioner prayed for a direction to the respondent to consider and pass orders on appeal expeditiously, and to keep in abeyance recovery steps for the balance amounts recoverable from the petitioner pursuant to penalty order.
Held that:- The Hon’ble High Court directed the respondent to consider and pass orders on appeal within six weeks, after hearing the petitioner. Till such time as orders are passed by the respondent, there will be a stay of operation of penalty order. — Festoon Props And Rentals LLP Vs. The State Tax Officer  27 TAXLOK.COM 085 (Kerala)