Section 129/130 of the CGST Act, 2017 — Goods in Transit —–The petitioner prayed for quashing the Detention/ Seizure Order dated 07.03.2022; for quashing the Order of release dated 13.03.2022; for quashing the Notices dated 22.03.2022 and 28.03.2022. The petitioner submitted that goods were transported with valid invoice to Nepal but due to restriction imposed on account of COVID-19 pandemic, the goods were unloaded at Gorakhpur and after the arrangement of another vehicle was made, the goods were transported to Nepal. Since the time gap was much, therefore, a second e-way bill was generated so that the goods may reach to its destination at Nepal. The court observed that applying the law laid down by Hon'ble Supreme Court in the case of Satyam Shivam Papers Pvt. Ltd.on the facts of the present case, the writ petition deserves to be allowed with cost.

Held that:- The Hon’ble High Court quashed the detention order dated 07.03.2022, the release order dated 13.03.2022 and notices dated 22.03.2022 and 28.03.2022, being totally arbitrary and illegal. The goods and vehicle in question seized by the respondents are directed to be released forthwith. The court imposed cost of Rs.50,000/- to each of the petitioners, i.e. total Rs.1,00,000/- which the respondents shall pay the petitioners within four weeks.