Section 129 of the CGST Act, 2017  — Goods in Transit –-- The petitioner’s vehicle as well as the goods were seized on 27.04.2022. The driver provided new e-way bills but the authorities did not allow the goods to be moved. The court observed that once the driver of the vehicle produces a valid e-way bill, the authorities concerned are responsible to honour the same and if any fault is found therein, action can obviously be taken up under the statute. The court found no justification in further detention of the goods and directed release of the vehicles and goods.

Held that:- The Hon’ble High Court quashed proceedings initiated against the petitioner.