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Petitioner can challenge order passed u/s 130 of CGST Act by department.

Goods in Transit — The petitioner submits that he is ready and willing to pay the amount computed by the respondents towards fine in lieu of confiscation of conveyance, subject to the final order that may be passed by the respondents under section 130 of the CGST /Gujarat GST Act, 2017 after affording an opportunity of hearing to the petitioner. The petition disposed of directing the respondents to forthwith release the conveyance in question upon the petitioner depositing such amount with them. — Devrajbhai Vikrambhai Sambad Vs. State of Gujarat [2019] 19 TAXLOK.COM 052 (Gujarat)