Section 129 of the CGST Act, 2017 — Goods in Transit —–The petitioner prayed for quashing the order of the First Appeal Authority. The petitioner vehicle was intercepted as the description of the vehicle as 'ODC' could not be fed while obtaining the E-way bill as the GSTN portal does not allow for such description to be fed. The Standing Counsel sought and granted four weeks time to file counter affidavit.

Held that:- The Hon’ble High Court directed to put up on 02.09.2022. Further, directed that seized goods may be released in favour of the petitioner, subject to deposit of 25% of the disputed demand of penalty. The GSTN authority is required to consider the feasibility of providing an additional field in the online form to be filled by dealers/transporters to obtain E-way bill.