Section 129 of the CGST Act, 2017 — Goods in Transit –-- The petitioner sought quashing of order dated 12.11.2021 as well as detention order dated 30.10.2021. While his goods were on transit, the vehicle had a break down because of which, the goods could not be transported further. Thereafter, the goods were intercepted and seized on 30.10.2021, on the ground that the goods were being transported without a valid e-way bill. The counsel for the petitioner submitted that as per the tax invoice, petitioner had paid tax amount and willing to pay the penalty amount.

Held that:- The Hon’ble High Court directed that if the petitioner pays the penalty, within a period of four weeks, the vehicle along with the goods, shall be released to the petitioner.