Section 129 of the CGST Act, 2017 – Goods in Transit –- The petitioner challenged order dated dated 25.03.2022 in Form GST MOV-9 seeking to impose penalty under Section 129(3) of the Act. The petitioner submitted that there was no intention to evade tax as the petitioner has generated E-way bill by declaring the consignee as its additional place of business. The court observed that the consignor and the consignee are one and the same entity, namely, Head Office and the Branch Office. The petitioner has made efforts ex post facto and the registration certificate has also been amended. There is only a technical breach committed by the petitioner and there is no intention to evade tax.

Held that:- The Hon’ble High Court quash the impugned order and allow the petition by directing the respondent to release the vehicle and the consignment to the petitioner.