Section 129 of the CGST Act, 2017 — Goods in Transit — The counsel for the petitioner submitted that during the period from 1.2.2018 to 31.3.2018 the requirement of E-way bill was not applicable. This aspect of the matter has been considered by the Division Bench of this Court in M/S Godrej and Boyce Manufacturing Co. Ltd. vs. State of U.P. and two others, decided on 18.9.2018. The court observed that goods in the present case were seized on 11.02.2018 that is only for the reason they were not accompanied with the E-way bill. Since the requirement of the E-way bill was not applicable for the petitioner during the above period, the seizure itself is bad in law.

Held that:- The Hon’ble High Court set aside the impugned seizure order dated 11.02.2018 and dropped all consequential proceedings.