This court dispose of this writ application without expressing any opinion on the merits of the case, directing the Appellate Authority to immediately take up the appeal for hearing and decide the same in accordance with law
Section 129 & 130 of the CGST Act, 2017— Goods in Transit –-- The applicant prayed for quashing the Order of Detention dated 30.09.2020 under Section 129(1); for quashing SCN dated 30.09.2020 and order of Confiscation dated 10.10.2020, both under Section 130. The applicant submitted that he has preferred an Appeal under Section 107 challenging the order of the confiscation. The court observed that as the appeal has already been filed and is pending before the appellate authority, there is no good or valid reason to entertain this writ application.
Held that:- The Hon’ble High Court directed the Appellate Authority to immediately take up the appeal for hearing and deciding the same by 31.01.2021 after giving due opportunity of hearing. The applicant may file an appropriate application under Section 67(6) for the provisional release of the goods. If any such application is filed, the same shall be taken up for hearing within 2 days from the date of the filing and shall be decided within 2 days thereafter.