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, by which, he was called upon to remain present before the authority on 13/01/2022. The Petitioner submitted that without giving an opportunity of hearing, the authority passed the order on the same day when the Notice was issued. By an order dated 30/03/2022, Notice was issued by coordinate bench of this Court to the respondents, however, no affidavitin- reply has been filed till today. The court observed that an opportunity of hearing has not been afforded to the petitioners and therefore, it is in breach of principles of natural justice.

Held that:- The Hon’ble High Court set aside the impugned order dated 06/01/2022 and directed that the petitioner shall appear before the authority within a period of three weeks. Thereafter, the authority shall pass order afresh in accordance with law.