Section 129 of the CGST Act— Goods in Transit -– The petitioner prayed for directing the respondents to release of truck number along with goods contained therein; directing for quashing and setting aside confiscation notice dated 15.8.2020 and for directing the respondents to provisionally release the goods under Section 67(6) of the Act. The petitioner challenged the order dated 27.08.2020 passed in Form GST MOV-11. The court observed that the applicant was informed of the date of hearing in Form GST MOV-10. The applicant informed the respondent that he has already approached the High Court challenging the notice in Form GST MOV-10. However, during the pendency of the proceedings before this Court, the final order in Form GST MOV-11 came to be passed. It appears that the writ applicant was not given any opportunity of hearing before the final order in Form GST MOV-11 came to be passed.
Held that:- The Hon’ble High Court allowed the petition and set aside the order passed by the respondent in Form GST MOV-11. Directed the respondent to give an opportunity of hearing to the applicant. If for any reason the hearing of the matter is delayed at the end of the respondent, then he shall consider the plea of the writ applicant of provisional release of the goods and the conveyance under Section 67(6) of the Act.—DB Impex Vs. State of Gujarat  27 TAXLOK.COM 094 (Gujarat)