Section 129 of the CGST Act, 2017— Goods in Transit — The petitioner was issued show cause notice for imposition of penalty, redemption fine and confiscation under section 130 of the Act without initiating any proceedings under section 129 of the Act, which is not permissible in law. He drew attention of the court to the provisions of sections 129 and 130 of the Act to point out the procedure which is required to be followed by the respondent authorities in case where any goods are in transit in contravention of the provision of the Act or the rules made there under. It was pointed out that firstly, under section 129 of the Act, the officer is required to issue a notice as contemplated under sub-section (3) thereof and thereafter, after affording an opportunity of hearing to the person concerned, pass an order thereunder. It was submitted that it is only if there is no compliance of the order passed under section 129 of the Act, that the provisions of section 130 of the IGST Act can be resorted to.

Held that:- The Hon’ble High Court issued notice returnable on 08.03.2019. — Synergy Fertichem Pvt. Ltd Vs. State of Gujarat [2019] 10 TAXLOK.COM 007 (Gujarat)