Section 129 of the CGST Act, 2017 —Goods in Transit –--The petitioner challenged the order of demand of tax and penalty dated 11.01.2021 passed under Section 129 (1)(a) and the order of Appellate Authority dated 29.06.2022. The court observed that the order passed by the Appellate Authority is cryptic, non-speaking and rather perfunctory. The court relied the judgment of the Apex Court in Chairman, Disciplinary Authority, Rani Lakshmi Bai Kshetriya Gramin Bank Vs. Jagdish Sharan Varshney & others. The submissions/grounds raised by the petitioner in the statutory appeal have not even been adverted to, much less dealt with. The impugned order passed by the Appellate Authority, as such, cannot sustain.

Held that:- The Hon’ble High Court set aside the order dated 29.06.2022 and remanded the matter back for consideration afresh at the hands of the Appellate Authority and directed to pass a final order upon reconsideration, within a period of two months and after affording an opportunity of personal hearing.