Section 129 of the CGST Act, 2017 – Goods in Transit -–- The petitioner challenged the impugned order dated 29th January, 2022, on the ground that the same has issued without giving any opportunity of hearing to him under the relevant provision of Section 129 of the Act. The petitioners agreed to pay the amount of tax and penalty. The court observed that the petitioners are ready to pay the applicable tax and penalty. The detained goods shall be released on making payment by the petitioners within seven days and on receipt of such payment, authorities concerned shall release the detained goods within 72 hours from receipt of such payment. The petitioners on could not get effective opportunity of hearing before passing of the impugned order on 29th January, 2022 and the same is violation of principle of natural justice as petitioners being deprived the opportunity of hearing.

Held that:- The Hon’ble High Court set aside the impugned order dated 29th January, 2022 and remanded to the authority concerned to consider afresh and pass a reasoned and speaking order in accordance with law after giving an opportunity of hearing to the petitioners.