Section 129 of the CGST Act, 2017 – Goods in Transit -–- During the course of transportation the good, carriage suffered from breakdown. The vehicle was intercepted by the respondent on 12th March, 2022 and it was found that E-Way bill in respect of the consignment had expired. In order to release the vehicle the petitioner had to pay tax but he preferred an appeal before the appellate authority. By an order dated 23rd August, 2022 the appeal was dismissed. The Advocate for the petitioner submitted the petitioner has no intention to evade tax. He paid IGST at the rate of 18% on the value of the goods and procured E-Way bill. However, it was not within the control that there would be mechanical defect of the said truck. The court observed that Section 129 empowers the statutory authority to detain the vehicle and seize the goods. The goods shall be released only on payment of penalty equal to 200% of the tax payable on such goods. The respondent authority is lawfully permitted to impose penalty under Section 129. 

Held that:- The Hon’ble High Court dismissed the writ petition.