Section 129 of the CGST Act, 2017 – Goods in Transit –- The  petitioner 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 on perusal of the grounds taken in the appeal filed before the adjudicating authority such ground is totally missing and petitioner has waived this point at the time of filing the appeal and had filed the appeal on merit and further more, since the vehicle in question has now been released there is no scope of passing any interim order in the matter. There is no scope of passing any interim order in the matter and the issues involved require affidavits from the respondents for final adjudication.

Held that:- The Hon’ble High Court directed that the respondents file affidavit in opposition within four weeks; reply thereto, if any, to be filed by the petitioner within two weeks thereafter. List the matter for final hearing seven weeks hence.