Section 129 of the CGST Act, 2017— Goods in Transit -– The petitioner challenged the order under section 129(3) of the Act. , 2017 on the ground that the same has been passed on 28.09.2018 without waiting for the date of hearing, that is, 02.10.2018. The court observed that the goods of the said vehicle has been detained on 27.9.2018, after about expiry of 48 hours. There does not appear to be any ill-intent on the part of the petitioner to use the expired e-Way bill. The company is situated at Howrah, West Bengal and the place of delivery was Jamnagar, Gujarat and in transit, this e-Way bill has expired.

Held that:- The Hon’ble High Court set aside the impugned order dated 28.09.2018 and set aside the order of detention as well as the further notice issued under Section 129(3). The tax of Rs.11,41,200/- and the matching amount of penalty had been recovered, making it total of Rs.22,82,400/-. The penalty being an additional amount in wake of this quashment, the same shall be refunded to the petitioner with interest, within eight weeks.