Section 129 of the CGST Act, 2017— Goods in Transit –– The petitioner challenged order dated 16.12.2022 passed under Section 129(3) of the Act. It is submitted that the vehicle was intercepted and detained at 08:35pm on 13.12.2022 by the respondent, on the ground that E-way bill was not generated for movement of the consignment. The E-way bill was generated at 12:39 pm on 13.12.2022. The counsel for petitioner submitted that the petitioner is ready to furnish Bank Guarantee for the entire amount payable.  

Held that:- The Hon’ble High Court set aside the order dated 16.12.2022 and directed the petitioner to furnish Bank Guarantee by 26.12.2022. On petitioner furnishing Bank Guarantee, the conveyance and consignment shall be released forthwith. The respondent shall issue a fresh personal hearing notice and pass orders afresh, within 7 days.