Section 129 of the CGST Act, 2017— Goods in Transit  —-- The petitioner challenged the impugned order of Goods detention under Section 129 (3), on the ground that the petitioner was not offered any hearing prior to passing of the impugned order. The standing Counsel produced a record of personal hearing on 24.03.2023, where the presence of the petitioner is noted. The court observed that personal hearing is with reference to a notice issued by the respondent on 18.03.2023. However, no opportunity was granted to the petitioner to respond to notice. On 24.03.2023 was a hearing only in respect of notice dated 18.03.2023 and not subsequent notice dated 24.03.2023.

Held that:- The Hon’ble High Court quashed the impugned orders and permitted the petitioner to appear before the 1st respondent on 05.04.2023, along with a reply to notice dated 24.03.2023. After hearing the petitioner and considering the reply, if any, orders shall be passed de novo within a period of one week from 05.04.2023.