Section 129 of the CGST Act, 2017 — Goods in Transit -- The petitioner's vehicle was detained by the respondent on 18.12.2021 alleging expiry of E-Way bill for transporting goods. According to the petitioner, due to the break down of the vehicle and poor network coverage, E-way bill which had expired at 11.59 p.m on 17.12.2021 could not be revalidated. The impugned goods have suffered applicable GST and the goods are not liable for confiscation under section 130.

Held that:- The Hon’ble High Court directed the first respondent to complete the adjudication of the detention of goods, within one month. In the meantime, the first respondent shall release the goods and the aforesaid vehicle on the petitioner executing a bond for the value of the goods and furnishing security in the form of Bank Guarantee equivalent to the amount of applicable tax, interest and penalty payable.