Section 129 of the CGST Act, 2017 – Goods in Transit -–- The petitioner challenged the order and Appellate order imposing penalty under Section 129(3) of the Act, 2017. The goods which were being transported against the e-way bill were intercepted on 19th June, 2022, from a different conveyance, not mentioned in the e-way bill. The advocate for the petitioner submitted that as the vehicle in which the goods were originally loaded for transportation and e-way bill generated suffered a break down in the course of journey, accordingly, the person in charge had to arrange for a different conveyance. The court observed that the petitioner admitted that the vehicle in which the goods stood transferred for being transported allegedly to the pre-recorded destination, did not have an e-way bill. The provision of Section 129 will be attracted in such a situation and has been rightly invoked by the authority.

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