Section 129 of the CGST Act, 2017— Goods in Transit –- The petitioner challenged the detention order issued under Section 129 of the Act. The counsel for the petitioner submitted that the entire proceedings were held ex parte. No proper opportunity of furnishing reply or hearing was accorded to the petitioner or his driver. There was no intention to evade tax. The court observed that the petitioner has a remedy of appeal under Section 107. The court observed that the proceedings have been initiated on the same date and concluded also on the same date. The impugned adjudication order and the appellate order therefore both suffer from procedural infirmities and lack of proper opportunity to the petitioner or the person transporting to defend himself.

Held that:- The Hon’ble High Court set aside the impugned order and Appellate Order.