Section 129/130 of the CGST Act, 2017 —– Goods in Transit -—- The petitioner prayed for directions to the Respondent no.5 to release the confiscated goods along with conveyance. The petitioner was issued an order for confiscation of conveyance against which the petitioner filed an appeal. During the pendency of the appeal, the respondent no.5 initiated auction proceedings to auction the confiscated goods vide impugned auction notice dated 12.6.2022. The petitioner on 21.6.2022 submitted copy of appeal along with the pre-deposit details with respondent no.5. The respondent counsel submitted that respondent no.4 shall decide the pending appeal within a period of two months.

Held that:- The Hon’ble High Court directed the respondent no.4 to decide the appeal within a period of two months and preferably on or before 15.11.2022 in accordance with law.