Section 129 of the CGST Act, 2017--- Goods in Transit —- The petitioner challenged an order dated 23.10.2020, whereby the petitioner’s goods were detained under Section 129(1) as well as an order dated 23.10.2020 raising a demand of tax and penalty. The counsel for the petitioner submitted that the concerned GST Authorities had not mentioned any specific reason for detaining the goods, raising the demand of tax or for levying penalty, in any of the orders. There is an error in the E-Way Bill inasmuch as it does not reflect the name of the consignee but merely mentions the petitioner’s GSTIN number. The court observed that neither the SCN nor the order of demand clearly sets out the reason for imposing the tax liability as well as penalty.

Held that:- The Hon’ble High Court set aside the order dated 23.10.2020 and Appellate order and restored the matter to the file of the concerned Officer. He shall issue a fresh SCN within a period of two weeks and pass an appropriate order after affording a reasonable opportunity to the petitioner to be heard.