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The detention of the vehicle in spite of the vehicle carrying tax invoice and the e-way bill is in violation of the provisions of the Act, the respondent was not justified in collecting tax and penalty from the petitioner.

Goods in transit- In the instant case, an order f detention under Section 129(1) of the Act on the ground that prima facie the 'documents tendered were found to be defective' and that the goods were being transported from Salem in the State of Tamil Nadu to Distillery Road, Secunderabad, but the vehicle was checked at IDA Jeedimetla, Hyderabad. It is alleged that there is a 'mismatch between the goods in movement and the documents tendered' i.e., that the goods were checked at IDA Jeedimetla; and so the petitioner has to pay tax and penalty as per the provisions of the Act. According to the petitioner, on flimsy grounds such as checking of the vehicle carrying goods at IDA Jeedimetla when goods are to be delivered at Secunderabad, tax and penalty cannot be levied. So the question is whether 'checking of the vehicle at IDA Jeetimetla, Hyderabad' is ground for detention of goods under Section 129 of the Act or Rules made under the Act or as per the Circulars issued by Central Board of Indirect Taxes and Customs, GST Policy Wing. Held that- We are of the opinion that the detention of the vehicle at IDA Jeedimetla in spite of the vehicle carrying tax invoice and the e-way bill is in violation of the provisions of the Act, in particular Rule 68 of the Rules framed under the Act and the Circulars dt. 13.4.2018 and 14.9.2018 of the Central Board of Indirect Taxes and Customs which are binding on the 1st respondent and that the 1st respondent was not justified in collecting tax and penalty from the petitioner.