GST Order of Demand of Tax & Penalty should be passed after proper opportunity of hearing

Kalpana Stores Vs State of Tripura & others (Tripura High Court) Under sub-section (1) of Section 129 thus the authorities enjoy the power of detention of goods in transit if it is found that the same is in contravention of the provisions of the Act or the rules. The detention can also be made of the transport vehicle carrying the goods. However, this sub-section itself provides a condition upon which such seizure shall be released. Clauses (a) and (b) of sub-section (1) pertain to payment of tax with penalty as mentioned therein. Clause (c) of sub-section (1) pertains to the person concer...