Section 129 of the CGST Act, 2017 — Goods in Transit ––- The petitioner challenged the detention order under Section 129. The petitioner’s goods were intercepted, as the e-way bill has expired. The court observed that that the E-way Bill was valid upto 19/05/2022 and truck was intercepted on 20/05/2022 at 4.35 A.M. There was no element of tax evasion, fraudulent intent. The delay of almost 4:30 hours before which E-way Bill stood expired appears to be bonafide and without establishing fraudulent intent and negligence on the part of petitioner, the impugned notice/order could not have been passed.

Held that:-The Hon’ble High Court set aside the penalty imposed by the order dated 25/05/2022 nd directed that the amount of penalty already deposited by the petitioner be refunded back to him within 30 days failing which it will carry 6% interest.