Section 129 of the CGST Act, 2017— Goods in Transit – The petitioner challenged the detention order dated 22.01.2020 before the High Court. The Petitioner submitted that an e-way bill dt.04.01.2020 was generated. On its way, on account of a political rally, traffic was blocked and the vehicle could not move till 08:30 p.m. and by that time, the shop of the buyer was closed. Next days were Saturday, and Sunday. The goods moved on next working day when the consignment was detained on account of validity of e way bill expired. Hon’ble High Court set aside the impugned order and directed the respondent to pay costs of Rs.10,000 to the petitioner. The Hon’ble Supreme Court observed that there is no reason to consider interference in the well-considered and well-reasoned order dated 2nd June, 2021 and further observed that the amount of costs as awarded by the High Court is rather on the lower side, considering the harassment faced by the writ petitioner.

 Held that:- The Hon’ble Supreme Court imposed a further sum of Rs. 59,000/- toward costs, which shall be payable to the writ petitioner within four weeks. This would be over and above the sum of Rs. 10,000/- already awarded by the High Court.