Section 129 of the CGST Act, 2017  — Goods in Transit –-- The petitioner challenged detention order. The court on 03.09.2020 has directed the respondent to release the detained materials, on deposit of 25% of the disputed tax and penalty, by the petitioner and for appeal, the period of limitation shall stand extended till the expiry of a period of 15 days. The Petition thereafter filed two appeals within the time limit as stipulated in the said order, but the Appellate Authority dismissed the appeals. The court observed that the e-Way bills had expired during the transit and the petitioner was not in a position to ask for its renewal to the competent authority. The order passed by the Appellate Authority is not just and proper and the same is liable to be set aside.

Held that:- The Hon’ble High Court set aside the impugned order and directed that the petitioner is entitled to all the consequential benefits including the refund.