Section 129, 130 of the CGST Act, 2017--- Goods in Transit -------The Petitioner prayed for direction in the nature of certiorari quashing the impugned order / information dated 16.02.2019; directing the respondent to accept the appeal. The Petitioner’s goods, while in transit, were intercepted/detained on 06.01.2018 and seizure order was passed on the same day and notice under section 129(3) of the Act as well as the consequential orders were passed demanding tax and penalty. The goods were seized on the ground that e-way bill was not accompanying the goods. The counsel for the petitioner submitted that all the documents as required under the Act were accompanying the goods and there was no requirement for central e-way bill to accompany the goods at the time of seizure. He further submits that e-way bill was introduced with effect from 01.04.2008; whereas, the goods in question were intercepted in January, 2008. The court observed that the requirement for central e-way bill in the state was implemented with effect from 01.04.2008. At the time of detention of the goods, there was no requirement for carrying central e-way bill. Therefore, the goods cannot/should not be seized or penalty/tax could not be legally demanded. Held that:- The Hon’ble High Court quashed the impugned orders and directed that any amount deposited by the petitioner pursuant to the impugned orders may be refunded in accordance with law within a period of one month.