"The goal is disallowed ❌. The attacking player in the blue jersey deliberately struck the ball with his hand ✋, which is a handball offence according to Law 12, Section 1. As per Law 10, Section 1, a goal cannot be awarded if an offence is committed by the scoring team. The restart is a direct free kick ⚽️➡️ to the defending team from the point of the offence. Additionally, under Law 12, Section 3, a player who scores a goal by deliberately handling the ball must be cautioned for unsporting behaviour. Therefore, the attacker is issued a yellow card 🟨."