Section 129 of the CGST Act, 2017—Goods in Transit —The petitioner challenged the first appellate authority dated 10.12.2021 passed under Section 129 (3) of the Act. The counsel for the petitioner submitted that at the time when goods were in transit there was no necessity of having e-way bill as same were exempted till 31.03.2018. The petitioner's company was using the bags for carrying raw material five to six times and explanation was furnished by the petitioner to the authorities as well as before the first appellate authority but only on the ground that the bags had two batch numbers, thus, the explanation afforded by the petitioner was not accepted and appeal was dismissed. The court observed that as far as requirement of eway bill is concerned, the matter is no more res integra and has already been settled by Division Bench of this Court in case of M/S Godrej and Boyce Manufacturing Co. Ltd. Vs. State of U.P. and Others. Further, the explanation furnished by the petitioner before the authorities as well as the first appellate authority was specific and the same appeals to them.  

Held that:- The Hon’ble High Court set aside the order and directed that any amount deposited by the petitioner before the first appellate authority shall be refunded within a period of fifteen days.