Section 129 of the CGST Act, 2017 --- Goods in Transit – The petitioner challenged the order dated 19.06.2018 and Appeal order dated 12.03.2020, whereby the Appeal has been rejected. The counsel for the petitioner submitted that there was no intention on part of the petitioner to evade tax and thus penalty ought not have been levied. The court observed that for the purpose of Section 129, there is no requirement that there should be intention to evade tax. If the goods are intercepted during transit and the documents accompanying the goods are not in compliance with the provisions of the Act, authorities are within their power to detain the goods and demand payment of tax and 100% penalty under the provisions. Keeping in view the bare provision of Section 129 (5) all proceedings in respect to the notice are deemed to have been concluded. There is no ground to interfere in the impugned order.

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