Penalty — Petitioner’s truck which was carrying goods was detained for reasons that the truck had reached the check post after the expiry of the time stated in the E-way bill. The petitioner therefore received a show cause notice under sub-section (3) of Section 129 of the CGST Act, 2017. Once the goods are seized, the ultimate penalty interest whatever has to be given can only be done after giving an opportunity of hearing to the person concerned. Therefore, in case the concerned authority ultimately decides to impose a penalty or tax, reasons must be assigned. Writ Petition disposed of accordingly. — Livguard Energy Technologies Pvt. Ltd. Vs. State of Uttarakhand, Commissioner of State Tax Dehradun, Assistant Commissioner State Tax Department [2019] 17 TAXLOK.COM 101 (Uttarakhand)