Goods in Transit — Petitioner has approached this Court at the stage when the goods were confiscated under Section 130 of CGST Act. Held that—Considering the fact that the goods now stand released to the petitioner subject to terms and conditions, the Court permits the petitioner to raise all the points which were raised in the present writ petition in the statutory appeal to be filed by the petitioner against the order dated 20th July, 2019. — Shri Sai Trading Company Vs. State of Punjab And Others [2020] 22 TAXLOK.COM 078 (P&H)