Section 129 of the CGST Act, 2017 – Goods in Transit –- The intra Court appeal is directed against the order dated 25th July, 2022, whereby the learned Single Bench has declined to pass any interim order and directed affidavit-in-opposition be filed by the respondents. The appellant challenged the impugned order of the appellate authority against the imposition of penalty for expiry of e-way bills which according to the petitioner was bonafide and not intentional. The court observed that the learned appellate authority should consider the question as to whether there was any intentional attempt made by the appellants to evade payment of tax. Since this aspect has not been considered by the learned appellate authority, they are constrained to remand the matter to the appellate authority for fresh consideration.

Held that:- The Hon’ble High Court set aside the order passed by the appellate authority and restored the appeal to the file of the appellate authority to be decided on merits. The appellants are directed to obtain an affidavit from the transporter setting out the facts and if necessary the appellate authority can also call for details from the transporter and after hearing the appellants, a fresh decision be taken on merits and in accordance with law, within a period of 8 weeks.