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TMI Blog2020 (4) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Act', for short) as well as Ext.P7 notice issued under Section 129(3) of the CGST Act, were under challenge in the writ petition. The reason for detention mentioned in Ext.P5 was that, "on verification of documents accompanied, it is noticed that the consignor and consignee are two different entity with different GSTINs. They have made stock transfer between them on support of delivery challan and e-way bill which is against the provisions of Kerala GST/CGST Act and Rules made thereunder." 3. In Ext.P5 notice it is mentioned that, as per the accompanied e-way bill and the delivery challan the type of transaction mentioned is 'outward exhibition/fair' on the premises of another dealer. As per the delivery challan the consig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent was directed to refer the matter for adjudication in terms of the KSGST Act and the Rules made thereunder. It is aggrieved by the said findings and direction that the above writ appeal is filed. 5. Going by the scheme of Sections 129 and 130 of the CGST Act, it is evident that, when a person is found to be transporting any goods or storing any goods while they are in transit in contravention of provisions of the said Act or the Rules made thereunder, the documents relating to such goods and the conveyance are liable to be detained on issuing an order of detention as contemplated under the proviso to S.129(1). Such a detention need to be succeeded by issuance of a notice as contemplated under sub-section (3), specifying the tax and pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner to establish before the 1st respondent, based on Ext.P7 show cause notice, that the transit in question was not attracting contravention of the provisions of the Act or the Rules made thereunder. 7. Therefore we are of the opinion that it will suffice if the appellant is given an opportunity to participate in the adjudication process, if necessary after filing objections with supporting documents to Ext.P7 notice. It is submitted that, since the appellant had challenged the notices in the writ petition they have not submitted explanation to the show cause notice. They have also not appeared for the personal hearing on 26.11.2019. We are of the opinion that a further opportunity can be afforded in this regard. We are also persuaded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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