Section 129/130 of the CGST Act, 2017 – Goods in Transit –-–- The intra court appeal filed by the appellant challenging order dated 07.04.2022 under Section 129(3). The learned Single Judge has dismissed the writ petition by directing the appellant availing alternative remedy. The court observed that there has been violation of principles of natural justice, because the appellant has been granted seven days time to submit its reply to the SCN dated 27.03.2022. Even going by the date of the SCN dated 27.03.2022, the appellant had time to submit its reply on or before 02.04.2022. However, the impugned order was passed on 31.03.2022 i.e. before the stipulated time limit.

Held that:- The Hon’ble High Court set aside the order dated 31.03.2022 and directed the appellant to treat the order dated 31.03.2022 as a show cause notice and submit its objections/reply within ten days. On receipt of the reply, the concerned authority shall afford an opportunity of personal hearing to the authorized representative of the appellant and pass a fresh order on merit and in accordance with law.