Section 129 of the CGST Act, 2017  — Goods in Transit –-- The vehicle was intercepted on account of the vehicle not having an appropriate Eway bill. The counsel for the petitioner submitted that the tax invoice and the E-way bill were erroneously mixed up the name of the seller and the buyer. The said mistake was duly corrected and another fresh E-way bill was issued. The court observed that while there appeared to be an apparent mistake in the original E-way bill, therefore, the Revenue was justified in not allowing the vehicle to enter into the State and seized the same, yet once the corrected E-way bill was produced before the respondents and the apparent error having been corrected, there is no justification in either initiating the present proceedings against the petitioner or in continuing with the seizure of the vehicle along with goods.

Held that:- The Hon’ble High Court quashed the impugned SCN and directed the authorities to release the vehicle and the goods forthwith.