Section 129 of CGST Act, 2017 — Goods in transit —The appellant consigned the goods in three vehicles and generated e-way bill on 01.11.2018 with validity up to 20.11.2018. The transshipment took place for further movement of goods, prior to reaching of the goods at the destination, as drivers of the original vehicles were not in a position to drive the vehicle in hilly terrain. The Appellant made an entry regarding vehicle number in part B of e-way Bill regarding transshipment. The Respondent authority checked the stationery vehicle loaded with goods on 21.11.2018 and found e-way bill with expired validity. There was no discrepancy either with regard to other documents or with the quantity of goods being transported. The Respondent Authority created tax demand in three cases under section 129 of the Act.

Held that:- The Hon’ble Appellate Authority accepted the appeals set aside the order of Revenue Authority and held that Appellant has made minor procedural lapse as required to follow under Rule 138(10) and imposed a penalty of Rs. One Thousand only in each case. — Bhushan Power & Steel Limited Vs. ACST & E (Proper Officer) Circle Mall Road, The Mall Shimla HP [2020] 21 TAXLOK.COM 030 (Appellate Authority-HP)