Section 129, 130 of the CGST Act, 2017— Goods in Transit —– The applicant prayed for quashing confiscation notice in Form GST MOV 10. On 27.01.2022, while issuing notice, this Court held that till the next date of hearing, the authority concerned shall not proceed to pass the final order of confiscation in Form GST MOV 10. The court observed that despite directing the authority not to proceed to pass the final order of confiscation, the authority, during the pendency of this writ application, proceeded to pass the final order in Form MOV 11. The writ applicant has a statutory remedy of filing an appeal before the Appellate Authority under Section 107 of the Act.

Held that:- The Hon’ble High Court directed that if any appeal is filed, the writ applicant can take up, as one of the grounds while challenging the final order of confiscation, that the same is ex-parte. The Appellate Authority to take up the appeal at the earliest and decide the same in accordance with law within 15 days.