Section 129 of the CGST Act — Goods in Transit – The petitioner sought for quashing of the impugned penalty order dated 25.11.2019 in Form GST MOV-09 under Section 129 (3) of the Act. The petitioner submitted that without giving any personal hearing and without affording sufficient and reasonable opportunity, the respondent has proceeded to pass the impugned order. The respondent submitted that there is remedy by way of appeal available to the petitioner and as such, the writ petition is liable to be dismissed. The Court observed that several documents and circumstances which were neither referred to nor enumerated in the show cause notice have been relied upon in the impugned order. Further no opportunity of personal hearing was given before passing the impugned order. The impugned order is clearly in contravention of principles of natural justice.
Held that:- The Hon’ble High Court quashed the impugned order and remitted the matter back to the respondent for fresh disposal in accordance with law after hearing the petitioner on all aspects of the matter including the documents relied upon by the respondents.— Thoppil Agencies Vs. The Assistant Commissioner of Commercial Taxe, The Joint Commissioner of Commercial Taxe  27 TAXLOK.COM 023 (Karnataka)