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 petitioner alleged that despite producing all necessary documents in connection with the consignment, the check post authority kept the vehicle waiting and deliberately did not issue gate pass permitting the vehicle to leave the check post. The vehicle was ultimately issued gate pass on 2nd May, 2022, by which time, the e-way bill expired on 30th April, 2022. The court observed that when the vehicle of the petitioner was intercepted, the same did not have a valid e-way bill. The e-way bill, on the basis of which the goods were transported, expired prior to the vehicle reaching the final destination. The appellate authority considered all the grounds raised by the petitioner in the appeal and passed order applying the corresponding law. The said order is a perfectly reasoned one and does not call for any interference by the Court.

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