Section 129 of the CGST Act, 2017 --- Goods in Transit –-The petitioner challenged the impugned order of the appellate Commissioner dated March 18, 2021 confirming the original order dated September 11, 2019 passed under section 129 of the Act, on the grounds that the e-way bill relating to the consignment in question had expired one day. The petitioner submitted that delay of few hours even less than a day of expiry of the validity of the tenure of the e-way bill was not deliberate and willful and was due to break down of the vehicle.

Held that:- The Hon’ble High Court set aside the impugned order of the appellate authority dated March 18, 2021 as well as the order of the adjudicating authority dated September 11, 2019 and as a consequence, the petitioner will be entitled to get the refund of the penalty and tax paid on protest subject to compliance of all legal formalities.