Facts: Ikram Hameed (“Petitioner”) was a transporter whose vehicle was used for transporting the goods supplied by M/s R.R. Enterprises. On inspection, various discrepancies were found and hence, vehicle along with the goods were detained by Revenue Department under Section 129 (1) of the Punjab Goods and Services Tax Act, 2017 and under Section 20 of the Integrated Goods and Services Tax Act, 2017 read with Section 68 (3) of the Central Goods and Services Tax Act, 2017. Present appeal was filed seeking a relief that representation filed by the Petitioner must be considered at adjudication stage.
Issue involved: Whether the Revenue Department was correct in detaining goods without giving the owner of goods or vehicle an opportunity to be heard?
Held: The Hon’ble High Court of Punjab and Haryana vide its Civil Writ Petition No. 4263 of 2019 dated February 20, 2019 directed the Revenue Department to consider the representation dated January 25, 2019 and pass a speaking order after affording an opportunity of hearing to the petitioner.
Citation:  103 taxmann.com 256 (Punjab & Haryana)