Goods in Transit — Section 129 of the CGST Act — The Petitioner challenged order of detention, whereby a consignment of goods transported at his instance was detained by the respondent on the ground that there was no valid e-way bill covering the transportation of goods in terms of Section 138 of the GST Rules. The Court observed that the transportation of the goods was not covered by a valid e-way bill, as such; the detention cannot be seen as unjustified. The petitioner submitted that he is prepared to furnish a bank guarantee for the amounts demanded.
Held that:- The Hon’ble High Court directed the respondent to release the goods and the vehicle to the petitioner on the petitioner furnishing a bank guarantee for the amount demanded.—Usman M. Vs. The Commissioner of State GST, State Goods And Service Tax Officer, Assistant State Tax Officer  28 TAXLOK.COM 013 (Kerala)