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Respondent authority is directed to first hear the petitioner on application filed seeking release of goods as well as vehicle.

Section 129 of the CGST Act, 2017— Goods in Transit - The petitioner/transporter challenged the order passed by appellate authority. The petitioner prayed for directions to respondent to admit the appeal and decide the appeal on merits by providing adequate opportunity of hearing to the petitioner. The petitioner submitted that the respondent having commenced proceedings under Section 129 have simultaneously proceeded to initiate proceedings under Section 130 and has issued notice for confiscation on 21.09.2020 and thereafter have passed exparte confiscation order on 12.01.2021. The petitioner preferred an appeal but the appellate authority in gross violation of principles of natural justice has hurriedly passed the impugned endorsement. The respondents counsel submitted that he has no objection if the order under challenge passed by the Appellate Authority is set aside and the same is remitted back to respondent to hear the matter afresh by affording an opportunity to the present petitioner herein. The court observed that the order under challenge is passed without affording any opportunity to the petitioner. The petitioner has deposited the entire penalty tax and fine before the competent authority. Held that:- The Hon’ble High Court set aside the order and remitted the matter back to the respondent to hear afresh by affording opportunity to the petitioner. The court directed the respondent to consider the application filed by the petitioner seeking release of goods and vehicle and directed the petitioner to appear before the respondent on 01.04.2021.
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