Section 129 of the CGST Act, 2017 — Goods in Transit  —–The petitioner challenged the orders dated 29th March, 2019 and 23rd February, 2018 confirming the seizure of goods on the ground that E-Way bill was not accompanying the goods. The counsel for the petitioner submitted that the issue involved in the present petition has already been decided in the matter of Jasvant Singh vs. State of U.P. and others. The court observed that in view of the facts & circumstances and the law laid down by the Division Bench of this Court, the impugned orders cannot be sustained.

Held that:- The Hon’ble High Court allowed the writ petition 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 three month.