Section 129 of the CGST Act, 2017 — Goods in Transit —-- The petitioner challenged the impugned order of the appellate authority, whereby the order of the adjudicating authority imposing the penalty for transporting the vehicle after expiry of the e-way bill was confirmed. The petitioner submitted that there was no intention of any evasion of tax on the part of the petitioner and there was a genuine problem of break-down of the vehicle. The counsel placed reliance upon the case of Ashok Kumar Sureka – Vs – Assistant Commissioner, State Tax, Durgapur Range. The counsel for the respondents could not make out any case against the petitioner that there was any deliberate or willful intention of the petitioner to avoid and evade the tax.

Held that:- The Hon’ble High Court setting aside the aforesaid impugned order of the appellate authority and adjudicating authority and as a consequence, petitioner will be entitled to get the refund of the tax and penalty in question subject to compliance of legal formalities.