Section 129 of the CGST Act —Goods in Transit – The Petitioners challenged the detention notice whereby a consignment of goods, was detained on the allegation that there was no mention of the tax amounts separately in the e-way bill that accompanied the goods. The petitioner submitted that there is no requirement under the Act and Rules for mentioning the tax amount separately in the e-way bill in FORM GST EWB-01, further the transportation was covered both by a tax invoice. The respondent argued that the e-way bill being a document akin to a tax invoice, in relation to an assessment to tax, and not having carried the details regarding the tax amount, the transportation itself had to be viewed as in contravention of the Act and Rules for the purposes of Section 129. The Court observed that the power of detention under Section 129 is to be exercised only in cases where a transportation of goods is seen to be in contravention of the provisions of the Act and Rules and not simply because a document relevant for assessment does not contain details of tax payment. Further e-way bill has to be in FORM GST EWB-01, and in that format, there is no field wherein the transporter is required to indicate the tax amount payable in respect of the goods transported.
Held that:- The Hon’ble High Court allowed writ Petition by quashing detention notices and directed the respondent to release the goods and the vehicle.—M.S. Steel And Pipes Vs. Asst. State Tax Officer, Commissioner of State GST  27 TAXLOK.COM 060 (Kerala)