Section 129 of the CGST Act — Goods in Transit – The petitioner submitted that the vehicle, which has been printed in the E-Way bill, got stuck in Raipur during countrywide lockdown, consequent thereupon, trans-shipment was done. However, the amendment in the e-way bill could not be immediately done for the lockdown. The said vehicle was intercepted by the respondent and was detained on the ground that that proper E-way bill was not being carried by the said vehicle. However, the E-way bill was amended but same was not accepted by the authority. The petitioner approached the Commissioner of Taxes, Govt of Tripura but he communicated that as per Section 129(1) seized goods shall be released upon furnishing a security equivalent to the amount of applicable tax and penalty and the provisions of sub section (6) of the section 67 shall mutatis mutandis apply for detention and seizure of goods and conveyance.
Held that:- The Hon’ble High Court held that the respondents shall release the goods and the vehicle, if the petitioner furnished the indemnity bond undertaking. If the respondent is satisfied that the indemnity bond has been submitted in terms of this order, he shall release the vehicle and goods within three days.—Gopikrishna Infrastructure Pvt. Ltd Vs The State of Tripura And Ors  25 TAXLOK.COM 066 (Tripura)