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Since the petitioner has challenged the notice for confiscation of goods and conveyance, the Court is not inclined to interfere with the same at this juncture. It is needless to say that as and when the final confiscation order is passed, the petitioner shall have an opportunity to file an appeal as may be permissible under section 107 of CGST Act.

Section 129, 130 of the CGST Act, 2017 — Goods in Transit —–The applicant prayed for quashing the impugned order of detention dated 19.04.2021 in Form GST-MOV-06 and Notice for confiscation of goods and conveyance dated 19.04.2021 in Form-GST-MOV-10. The Court, vide the order dated 05.05.2021, had directed the release of the detained goods and conveyance on the condition of the petitioner making payment of whole amount of tax and penalty. The applicant got the release of the goods and conveyance. The respondent counsel submitted that the petitioner has the opportunity to file an appeal against the final confiscation order, if passed against the petitioner. Held that:- The Hon’ble High Court held that when the final confiscation order is passed, the petitioner shall have an opportunity to file an appeal.
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