Section 129 of the CGST Act, 2017 — Goods in Transit —–The petitioner prayed for quashing the order dated 27.03.2018 along with appellate order dated 29.04.2019. The counsel for the petitioner submitted that goods along with vehicle were intercepted on the ground that there is no e-way bill. The court observed that during the period from 01.02.2018 to 31.03.2018, requirement of U.P. e-way bill was not applicable to the transactions of the petitioner and therefore, the seizure, demand of security and penalty cannot be justified.

Held that:- The Hon’ble High Court quashed the impugned orders dated 27.03.2018 and 29.04.2019. The amount, if any, deposited in pursuance of the impugned orders shall be refunded within a period of one month. The writ petition is allowed with a cost of Rs. 1,000/-, which shall be deposited within a month.