Section 129 of the CGST Act, 2017 --- Goods in Transit – The petitioner sought writ of certiorari for quashing order in appeal dated 20.09.2022 despite producing bills with respect to goods with further prayer to release the goods of which bills have been duly produced alongwith conveyance. The driver did not produce E-way bills and, therefore, all the invoices he was carrying were not accepted to be complete and accurate.  However, the complete set of invoices were submitted with the Appellate Authority later on. The court observed that tax and penalty were  not imposed upon the goods which were accompanied with 11 invoices and GRS and tax and penalty were imposed only upon the goods which were not accompanied with any document. Tax and penalty had also been calculated upon Polyster Fabric which was also found in excess by 11,300 meters to that shown in the invoice. The petitioner did not appear before the Proper Officer at the time of passing impugned order and it was only at the stage of appeal, he produced invoices. Invoices relating to 9 items were never produced before the Proper Officer and Polyester Fabric was also found in excess by 11,300 meters to that shown in the invoice. Hence, no case to quash order in appeal dated 20.09.2022 is made out. 

Held that:- The Hon’ble High Court dismissed the Appeal being devoid of any merit.