Section 129 of the CGST Act, 2017— Goods in Transit – The Petitioner is a dealer. The goods and vehicle have been detained. In the e-way bill generated, petitioner has shown three invoices. Separate e-way bill were to be generated to each of the invoices, goods have been detained. This is not a case where e-way bill does not mention all the invoices. There may be practical difficulty for the Department in tracking the invoices, when multiple number of invoices mentioned in the e-way bill generated.

Held that:- The Hon’ble High Court held that the goods along with vehicle shall be released to the petitioner on executing simple bond — Stove Kraft Pvt Limited Vs. The Assistant State Tax Officer, The Commissioner of State Tax [2019] 9 TAXLOK.COM 017 (Ker)