Section 129 of the CGST Act, 2017  — Goods in Transit –-- The petitioner submitted that while transporting goods, the vehicle faced certain technical problems and when the vehicle reached destination, the e-way bill has expired. The respondent detained the vehicle. The court observed that any impact on the free-flow of goods and services (bona fide) ought to be encouraged and not discouraged. It must not lost sight of the fact that an e-way bill has supplied to cover the goods under the transit by a registered dealer under the Act. A balance has to be brought between transportation of goods as well as the taxing event. In such cases, where the e-way bill has expired just prior to the date of entry into the State, such goods ought not to be stopped and instead an undertaking should be taken from the buyer or the seller and intimation should be provided to the assessing officer of both the parties. Any hindrance in the movement of goods or fray amounts to an obstacle of the development of the nation.

Held that:- The Hon’ble High Court directed the petitioner to appear and submit an undertaking or bond before the respondent and the authority shall release the vehicle as well as the goods by accepting the undertaking or bond.