Section 129 of the CGST Act, 2017 — Goods in Transit -- The petitioner challenged order of detention, on the ground that Part B of the e-way bill was not updated or generated at the time of inspection. A notice of inspection was issued on 6.11.2020 and a notice have been served to the petitioner scheduling the inspection of the goods on 11.11.2020, the detention order in FORM GST MOV-6 was issued to the petitioner on 18.11.2020. The court observed that in the meanwhile, between the date of apprehending the goods and the date on which the order of detention was passed, the e-way bill had already been updated by filling the Part B thereof. The defects did not subsist on the date of passing of order of detention, the detention cannot be said to be justified for the purpose of Section 129 of the Act.

Held that:-The Hon’ble High Court quashed the order, notice and directed the respondents to release the goods to the petitioner.