Section 129 of the CGST Act, 2017 – Goods in Transit -–- The petitioner challenged the adjudicating order and the Appellate order passed under Section 129 of the Act. The goods of the petitioner were found moving without a valid e-way bill. The vehicle was intercepted and thereafter detained. The goods were later released upon payment of penalty. The advocate for the petitioner contended that the imposition of penalty is illegal as the petitioner did not have any deliberate intention to evade tax. The vehicle in question suffered a breakdown in the course of journey and the same had to be repaired prior to resuming movement. The e-way bill expired in the last lap of the journey when the vehicle was only 20 Kms away from the final destination. The court from the documents observed that the petitioner is not genuinely intended to contest the charge. The Supreme Court on repeated occasions has held that a statutory authority does not have any power to do anything unless such powers are specifically enumerated in the Statute which creates it. It does not appear that the authority acted in any manner contrary to law. Travelling without a proper e-way bill attracts penalty.

Held that:- The Hon’ble High Court dismissed the writ petition.