Section 129 of the CGST Act, 2017 — Goods in Transit — The petitioner challenged the Appeal order dated 5.3.2021 arising from proceeding under Section 129(3), whereby the appeal authority has dismissed the appeal and confirmed the order dated 28.12.2020. The court observed that e-way bill revealed that the petitioner made an inadvertent error in applying for the e-way bill. After mentioning the place of shipment to "Kumbh Mela, Haridwar, Uttarakhand", the words "Madhya Pradesh - 483501" were filled up. The address having been thus wrongly filled up and the pin code having been filled up of Katni, MP. Prompted by that, the software then generated the validity period of the e-way bill to one day, which expired on 24.12.2020. There appears no doubt to the genuineness of the explanation furnished by the assessee that the mistake was inadvertent. The mistake was bonafide as sometime occurs.

Held that:- The Hon’ble High Court set aside the order dated 28.12.2020 and the appeal order dated 5.3.2021 and directed that the amount of security and penalty that may have been deposited by the petitioner may be returned to it, in accordance with law.