Section 129 of the CGST Act, 2017— Goods in Transit -- The Petitioner is engaged in the business of providing earth moving services. He submitted that an e-way bill was generated by and the excavator was transported by the vehicle. The said vehicle was intercepted by the respondent on the ground that the eway bill was not matching and the respondent issued FORM GST MOV-06, the order of detention under Section 129(1) of the Act and thereafter notice under Section 129(3) wherein, the petitioner was directed to pay the penalty. The petitioner has challenged the seizure order passed by the respondent under Section 129(3) of the Act. The petitioner submitted that the goods and the conveyance have been detained by the respondent contrary to the Circular instructions issued by the CBIC GST Policy wing dated 14.9.2018. The petitioner preferred an appeal and the same is pending adjudication before the Appellate Authority.

Held that:-The Hon’ble High Court directed the Appellate Authority to dispose of the appeal in accordance with law after hearing the parties, in an expedite manner, in any event, preferably within a period of two weeks. — Sai Balaji Diggers Vs. State of Karnataka Department of Finance (GST Wing) And Others [2019] 10 TAXLOK.COM 061 (Karnataka)