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As the vehicle was not accompanied with any valid document i.e. e-way bill, invoice etc., the penal provisions under sub-section (1) of Section 129 of the CGST Act, 2017 were correctly invoked.

Goods in transit— In the instant case, the appellant's conveyance was intercepted by the officers of CGST Division. The goods in movement were inspected under the provision of sub section 3 of Section 68 of the CGST Act and the following discrepancies were found: (a) No Invoice/ Challan was available with the goods in transit, (b) No e-way Bili was availabe with goods in transit. (c) The Driver has only computerized kanta Slip of goods in transit. Held that— As the vehicle was not accompanied with any valid document i.e. e-way bill, invoice etc., prescribed as per law and that the appellant has generated e-way bill after interception of vehicle by the CGST officers, the penal provisions under sub-section (1) of Section 129 of the CGST Act, 2017 were correctly invoked.