Section 129 of the CGST Act, 2017—Goods in Transit —-The petitioner challenged the an order passed in terms of Section 129(1)(b) of the Act. The petitioner, who is consignor, was not afforded opportunity of hearing as the order was passed treating the driver of the vehicle as owner of the goods. The court observed that the goods were accompanied by invoice and e-Way Bill, wherein the name of the petitioner is mentioned as consignor. Once the documents clearly establish the name of the consignor, the proceedings should have been initiated against the owner of the firm instead of the driver.

Held that:- The Hon’ble High Court set aside the order dated December 15, 2022, by giving the respondent liberty to pass fresh order in accordance with law, after affording opportunity of hearing to the petitioner, within a period of two weeks.