Section 129 of the CGST Act, 2017 —– Goods in Transit — The petitioner sought directions for quashing impugned order dated 06.01.2022. The petitioner received Notice under section 129(3) on 06/01/2022, and received an order dated 06/01/2022 i.e. on the date when the Notice was issued. The Petitioner submitted that without giving an opportunity of hearing, the authority passed the order on the same day when the Notice was issued. The court observed that the petitioner has deposited amount of demand and upon deposit, the goods were released.

Held that:- The Hon’ble High Court issued Notice to the respondents, returnable on 6th April 2022.