Section 129, 130 of the CGST Act, 2017— Goods In Transit - The petitioner sought to set aside the common order dated 22.01.2020 in passed by the Appellate Authority and to set aside the order dated 15.11.2018 in FORM GST MOV 09. The petitioner’s goods have been detained on the ground that E way bill got expired. The petitioner submitted that goods reached at destination much prior to the time i.e., 11.59 p.m, on 09.11.2018 (Expiry time of E way Bill), but the driver of the vehicle had fallen asleep and consequently the goods were not unloaded at the destination point and were unloaded on the next day i.e. 10.11.2018 at about 6.15 a.m. The respondent seized the goods and issued notice dated 10.11.2018 under Section 129(3) of the Act, 2017. The petitioner preferred an appeal but the Appellate Authority dismissed the appeal. The petitioner submitted that JAS Toll Road Transport Company Ltd., has confirmed that the vehicle has passed through the Toll Plaza at about 3.55 PM on 09.11.2018 itself. The court observed that the Appellate Authority much less considered or appreciated the document obtained from Toll Plaza, before passing the impugned orders.

Held that:- The Hon’ble High Court set aside the impugned orders and remitted the matter back to respondent for re-consideration afresh, after giving one more opportunity to the petitioner to file additional documents and additional objections if any, and thereafter to proceed and conclude the proceedings in accordance with law.