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The difference in the value shown in the e-way bill was only on account of the requirement of maintaining uniformity in the value shown in the tax invoice raised by the job worker and the e-way bill generated by him. The detention in this case was wholly unjustified.

Section 129 of the CGST Act — Goods in Transit -- The petitioner challenged the notice in FORM GST MOV-07 detaining a consignment of goods on the ground that a mis-match in the value of the goods transported, shown in e-way bill and job work invoice that accompanied the transportation of the goods. The court observed that the quantity and description of the goods was correctly shown, and the difference in the value shown in the e-way bill was only on account of the requirement of maintaining uniformity in the value shown in the tax invoice raised by the job worker and the e-way bill generated by him. Held that:- The Hon’ble High Court allowed the petition by quashing notice and directed the respondents to release the goods and the vehicle to the petitioner.
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