Section 130 of the CGST Act, 2017—Goods in Transit –--- The counsel for the petitioner submitted that the final order of confiscation has been passed and the writ petition is rendered infructuous, therefore, the petition be closed with liberty to seek the remedy as is available in law.

Held that:- The Hon’ble High Court closed the writ petition with liberty to the petitioner to seek the remedy of challenging the order of confiscation according to the law.