Section 129/130 of the CGST Act, 2017— Goods in Transit –––- The petitioner challenged an order in Form GST MOV-09, dated 21.10.2022 and consequently direct the respondent to release the goods. The petitioner contended that, mistakenly, in the consignment was mentioned as if it is transported to Chennai. The respondent, after interception, has issued the impugned notice to the driver and the same was not received by the petitioner. Therefore, adequate opportunity was not granted to him, as on the same day the impugned order, dated 21.10.2022 came to be passed. The Court observed that the petitioner was not given adequate opportunity. The petitioner has not received the SCN and SCN issued to the driver is not adequate.

Held that:- The Hon’ble High Court set aside the impugned order dated 21.10.2022 and directed the respondent to issue a fresh notice. After considering the reply, the respondent shall pass speaking order, within a period of eight weeks.