Section 129 of the CGST Act, 2017 — Goods in Transit ––-The petitioner challenged the order dated 11.11.2020 passed under section 129 (3) of the Act and challenged the appellate order dated 25.06.2021. The petitioner’s goods along with vehicle were intercepted on the ground that the goods in the vehicle were not as per the invoices and e-way bill accompanied with the consignment. An order of penalty was passed against the petitioner. The counsel for the petitioner submitted that a proper inspection ought to have been carried out inasmuch as the inspection was not carried out in accordance with law. The court observed that the vehicle was carrying the goods in excess of the bilti as well as e-way bill. Thus, the authorities under the statute were competent to carry out the inspection and upon inspection, the authorities found that the transportation was in violation of the statutory provisions and therefore, rightly passed the order of the penalty. The entire foundation of the case is based on factual background and no question of law is involved in the matter. There is no merit in the petition.

 Held that:-The Hon’ble High Court dismissed the petition.