Section 129 of the CGST Act, 2017—Goods in Transit -—The petitioner challenged the Appeal order dated 15.05.2018 passed under Section 129(3) of the Act. The counsel for the petitioner submitted that the authorities were wrong to pass the order impugned as the goods, which were being transported, were carrying all necessary documents. The E-Way Bill was generated on 08.04.2018 itself and the vehicle number was mentioned. The findings of the Appellate Authority cannot be accepted that the E-Way Bill should have been cancelled once the goods were not dispatched on the same day. There is no compulsion to cancel E-Way Bill in view of Rule 139(9). The court observed that according to the Rules, information regarding transporter and the vehicle has to be provided in Part-B of Form GST EWB-01 before movement of goods. Once, Part-B of Form GST EWB-01 is filled, a presumption is raised that the goods are in movement. However, if movement of goods has not commenced, the legislature has provided for a way out through Rule 138(9) whereby E-Way which has been generated on the common portal, may be cancelled electronically. The petitioner had waited for 10 long days and did not cancel the E-Way Bill generated by him on common portal, though, the vehicle was not provided by the transporter. Once, the vehicle was not available on 08.04.2018 and its journey commenced on 07.04.2018, the case set up by the petitioner cannot be accepted and has rightly been denied by the authorities. The Chart given in counter affidavit reflects movement of the vehicle through various Toll Plazas on relevant dates and is an establishment of fact that number of trips were made from Delhi to other places through one and the same document and also through one and the same vehicle.

Held that:- The Hon’ble High Court dismissed the writ petition.