2026-VIL-98-GSTAT-TVP
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SGST Tribunal

GST - Penalty under Section 129 of CGST Act, 2017 - Detention and seizure of goods in transit – Vague show cause notice lacking details and not citing specific statutory provisions - The vehicle transporting goods intercepted on the ground that the goods were found being unloaded at premises of an entity other than the consignee mentioned in the accompanying e-way bill and invoice - An order in form GST MOV-09 was issued levying tax and penalty under Section 129 on the charge of change of destination of delivery - The Appellant challenged the order contending that the show cause notice did not specify the exact provision of the Act or Rules allegedly violated and that the original order was passed without affording a personal hearing - Whether penalty under Section 129 can be imposed without making out a specific charge of contravention of the provisions of the Act or Rules – HELD - For penalty to be imposed under Section 129, a charge of contravention of the provisions of the Act or Rules should be made and the same must be established by way of evidence. The show cause notice being vague, lacking details and not citing specific statutory provisions alleged to have been contravened, is insufficient to give proper opportunity to the Appellant to meet the allegations, thus violating basic principles of natural justice – Further, the original order was passed without affording a hearing to the appellant and without providing copies of the alleged inculpatory statements and without providing opportunity to cross-examine the persons from whom these statements were recorded, thus passing the order in complete violation of the principles of natural justice. The order in appeal did not address the valid contentions raised by the appellant and is cryptic, not providing valid reasons for upholding the original order and suffering from non-application of mind - The impugned order in appeal set aside and the appeal is allowed
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