Shanti Prime Publication Pvt. Ltd.
Sec. 129 of the Rajasthan Goods & Service Tax Act, 2017 — Goods in transit — Penalty — Sec. 129(3) of the Act States that the concerned person has to be given an opportunity of being heard which inherently means that the submission which the concerned person may take up while filing his objections have to be examined and a speaking order has to be passed giving out reasons for not accepting the objections. It is to be noted that once such an order has been passed, it can be challenged by the aggrieved person by filing an appeal under Section 107 of the Act. However, in the present case, this Court finds that the requirement of Section 129(4) & (5) of the Act has not been followed and the concerned authority has failed to take notice of the objections and it cannot be said that the order impugned is a speaking order. Hon'ble High Court of Rajasthan while disposing of the petition held that:—In the circumstances, without adverting to merits of the case, it would be appropriate for this Court to set aside the order passed under Section 129(3) of the Act as well as further proceedings taken under Section 130 of the Act and direct the respondents to give a fair opportunity of hearing to the petitioner which may include a personal hearing too. The petitioner would be free to place on record all supporting documents in support of his objections and averments. The authority is expected to take a decision in the matter within fifteen days from the date of submission of certified copy. If the petitioner is further aggrieved by the order, he would be free to file an appeal as provided under Section 107 of the Act and thereafter take any appropriate remedy as available under the law.  51 TUD 207 (RAJ)