Section 129/130 of the CGST Act, 2017 – Goods in Transit  –- The petitioner’s vehicle was intercepted and detained on the ground that E-Way Bill Part B has not been filled up. The petitioner replied that the goods are transported for a distance of upto 50 Kms within the State, the said details were not furnished in Part-B of Form EWB-01. The counsel for the petitioner submitted various aspects, which includes the interpretation sought to be given on the words “the business premises”, of the petitioner. The court observed that those issues can be canvassed before the Adjudicating Authority.

Held that:- The Hon’ble High Court relegated the petitioner to go before the Adjudicating Authority, and to submit the grounds. If such grounds are urged with supporting documents, the same shall be considered objectively by giving an opportunity of being heard to the petitioner or his counsel, within a period of two weeks.