Section 129 of the CGST Act, 2017—Goods in Transit —The petitioner challenged the first appellate authority dated 20.03.2021 passed under Section 129 (3) of the Act. The petitioner submitted that before the goods were being transported e-way bill was generated on 13.03.2018 which was valid upto 15.03.2018; the goods were intercepted on 13.03.2018. The counsel for the petitioner submitted that their matter is covered under the decision of coordinate Bench of this Court passed in M/S H.B.L. Power Systems Ltd. Vs. State of U.P. The court observed that the requirement of e-way bill till 31.03.2018 was postponed by GST Council. The goods were intercepted on 13.03.2018, the recommendation of the GST Council is applicable.

Held that:- The Hon’ble High Court set aside the order.