Section 129, 130 of CGST Act, 2017—E-way bill—In the instant case, petitioners grievance is that the goods of the petitioners being transported by the transporter engaged by the petitioners did not reach the destination within the prescribed time as communicated in the documents maintained in terms of Rule 138 of CGST Rules, 2017.
Held that—Prima facie we do not find the statutory provisions brought to our notice, its a situation of automatic imposition of tax and penalty at the rate of 100% on such tax. At this stage, we are not inclined to examine the vires of the statutory provisions. We would instead try to address the petitioners grievance within the statutory frame work.

Let there be notice to the respondents returnable on 05.12.2018.[IPCA LABORATORIES LTD. VERSUS UNION OF INDIA] [GUJARAT HIGH COURT][2018] 5 TAXLOK.COM 64 (Guj)