Section 129 of the CGST Act, 2017—Goods in Transit —The petitioner challenged the order dated 31.07.2021 passed by the first appellate authority and the order dated 01.07.2020 imposing tax and penalty. The petitioner counsel submitted that before the goods were being transported e-way bill was generated on 17.02.2018; the goods were intercepted on 21.02.2018. The counsel for the petitioner submitted that their matter is covered under the decision of coordinate Bench of this Court passed in M/S H.B.L. Power Systems Ltd. Vs. State of U.P. The court observed that the requirement of e-way bill till 31.03.2018 was postponed by GST Council.

Held that:- The Hon’ble High Court set aside the order and directed that amount deposited by the petitioner pursuant to the order, shall be released within a period of fifteen days.