Section 129 of the CGST Act, 2017 – Goods In Transit -—- The petitioner submitted that the only reason he has been called upon to pay the aforementioned amount by way of tax, interest and penalty is on account of purported discrepancy in the E-Way Bill and the “goods in movement order”. The respondent counsel submitted that he will examine the record, and, accordingly, respond to the query raised by the Court on the next date of hearing. The court observed that the petitioner had taken recourse to the appellate proceedings before the Special Commissioner-I, Department of Trade and Taxes, Government of NCT of Delhi, which did not result in any benefit to him.

Held that:- The Hon’ble High Court issued notice and listed the matter for 27.07.2022.