Section 129/130 of the CGST Act, 2017 — Goods in Transit —–The petitioner prayed for quashing the impugned SCN in GST MOV-6 & MOV-07 dated 29.04.2022; for directions to the respondents to forthwith release of goods of the petitioner detained vide form GST Mov-06, alongwith the vehicle. The state counsel submitted that an order under Section 129 (1)(b)/129 (3) of Act, 2017 has been passed on 14.05.2022, pursuant to the impugned notice. The order is appealable under Section 107 of the Act, 2017.

Held that:- The Hon’ble High Court dismissed this writ petition, leaving it open for the petitioner to avail such remedy of appeal against the order dated 14.05.2022, if so advised.