Section 129 of the CGST Act, 2017 – Goods in Transit –- The petitioner challenged the impugned notice dated 27th October, 2022 and subsequent order dated 4th November, 2022 under Section 129(3) of the Act, on the ground that the same is a non-speaking order. The petitioner submitted that the impugned notice was issued on 27th October, 2022 and petitioner was asked to appear before the adjudicating authority on 3rd October, 2022 which had already been expired long back. The Petitioner also prayed for release of the goods and vehicle in question, on the ground that there was a breakdown of the vehicle and the period was less than 24 hours.

Held that:- The Hon’ble High Court set aside the impugned order dated 4th November, 2022 and remanded the matter back to the adjudicating authority to pass a fresh speaking order after giving an opportunity of hearing. Respondents shall also consider the prayer for release of the goods and vehicle of the petitioner in accordance with law.