Section 129 of the CGST Act, 2017 — Goods in Transit –- The Petitioner challenged the impugned order of the appellate authority confirming the order of the adjudicating authority for transporting the vehicle after expiry of the e-way bill. The petitioner submitted that there was no intention of any evasion of tax and there was a genuine problem of break down of the vehicle. The Advocate for the respondents could not make out any case against the petitioners that there was any deliberate or willful intention of the petitioners to avoid and evade the tax.

Held that:- The Hon’ble High Court set aside the aforesaid impugned order of the appellate authority and adjudicating authority and as a consequence, petitioners will be entitled to get the refund of the penalty subject to compliance of legal formalities.