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This Court is not sure whether any final order of confiscation under Section 130 of the Act has been passed or not. If the final order of confiscation under Section 130 of the Act has been passed, then it shall be open for the writ applicant to prefer an appeal before the appellate authority under Section 107 of the Act.

Section 130 of the CGST Act, 2017— Goods in Transit —– The applicant prayed for directing the respondents to forthwith release truck; quashing and setting aside the impugned notice qua confiscation of conveyance. The court vide order dated 25th September 2019 passed by a Coordinate Bench directed the second respondent to release the vehicle upon the petitioner paying a fine of Rs. 1,05,254/- as proposed in the notice dated 15.7.2019. This Court is not sure whether any final order of confiscation under Section 130 of the Act has been passed or not. Held that:- The Hon’ble High Court held that if the final order of confiscation under Section 130 of the Act has been passed, then it shall be open for the writ applicant to prefer an appeal before the appellate authority under Section 107 of the Act.
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