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It is not in dispute that at the time of interception, the vehicle was not having valid e-way bill. Thus the said vehicle is detained and proceedings under Section 129 of the GST Act, 2017 are going on. In this view of the matter, it is for the petitioner to appear and making his stand before the authorities.

Section 129 of the CGST Act, 2017---Goods in Transit -- The petitioners prayed for direction for a direction to the respondent to release vehicle. The counsel for petitioner submitted that e-way bill was generated at 09.28 pm on 18.01.2021 and the vehicle left the factory on 19.01.2021. But there was break down which resulted in stoppage of that trip. The vehicle could continue its journey only on 20.01.2021. After interception of the vehicle, the goods were detained. The respondent counsel submitted that as per Rule 138 for transportation of goods, the e-way bill is must. The expired e-way bill was not renewed and vehicle was detained on 20.01.2021. The court observed that at the time of interception, the vehicle was not having valid e-way bill. Thus the said vehicle was detained and proceedings under Section 129 were initiated. Held that:- The Hon’ble High Court directed the petitioner to appear and make his stand before the authorities and accordingly dismissed the petition.
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