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The question that arises in the instant case is that whether the expiry of the delivery time mentioned in the E-Way Bill would be construed as contravention of the provisions of the Act.

Goods in transit— In the instant case, the goods of the petitioner in transportation from Ghaziabad to Meerut were seized along with the vehicle on 10.08.2018 as the E-Way Bill had expired. The transportation of the goods could not be completed within the time mentioned in the E-Way Bill due to traffic jam on account of "Kanvar Yatra" in Western U.P. The question that arises is whether the expiry of the delivery time mentioned in the E-Way Bill would be construed as contravention of the provisions of the Act. Held that— Sri Tripathi may seek instructions and file counter affidavit to the petition within a period of three weeks. One week thereafter is allowed to the petitioner to file rejoinder affidavit. In the meantime, the goods and the vehicle seized on 10.08.2018 shall be released in favour of the petitioner on its furnishing security of the amount other than cash and bank guarantee equivalent to the proposed tax and the penalty already imposed.