Goods in Transit — The petitioner challenged the order passed under Section 129(3) of the CGST /WBGST Act, 2017. The primary ground of challenge is non-availability of the Appellate Forum. The respondent stated that the Appellate Forum has been constituted and is in operation. The impugned order being appealable, it would be appropriate to permit the petitioner to exhaust its statutory alternative remedy before the appropriate forum. Writ petition disposed of accordingly. — Ristey Logistics Pvt. Ltd. Vs. State of West Bengal & Ors. [2018] 02 TAXLOK.COM 382 (Calcutta)