52   E-Way Bill Order passed u/s 129(1) is not consent order and the petitioner is not precluded from challenging the same. Orders were set- aside and restored to the file of GST Officer concerned Petitioner was impugning an order dated 23.10.2020, whereby the petitioner’s goods were detained u/s 129(1) of the Act, 2017 as well as an order dated 23.10.2020 raising a demand of tax and penalty of a sum of Rs. 2,78,129/- - Appeal filed was also dismissed by the appellate authority, therefore, petitioner impugns the same too. Counsel for the respondent states that the order dated 23.10.2020, raising a demand of tax and penalty is a consent order and, therefore, the concerned GST Officer was not required to give detailed reasons. Held: Notice [as well as order] dated 23.10.2020 merely indicates that the documents tendered are f.......