This court is not inclined to entertain the instant writ petition against show cause notice which has ultimately culminated in final order. This writ petition is disposed of with liberty to the petitioner to avail the alternate remedy as is available in law.
Section 129 of the CGST Act, 2017---Goods in Transit -- The petitioner challenged the assessment order under Section 129(3) of Act, on various grounds by contending that goods were imported for national project and the petitioner was having genuine document for those bills. The respondent counsel submitted that now the matter has travelled upto passing of final order under Section 129 and that order is appealable under Section 107 of the said Act. The court observed that final order has been passed and the said order is an appealable order under the statute.
Held that:- The Hon’ble High Court disposed the writ petition with liberty to the petitioner to avail the alternate remedy.