Section 129 of the CGST Act, 2017—Goods in Transit -—The petitioner challenged the order dated 02.03.2019 passed by First Appellate Authority and the order dated 14.02.2019 detaining the goods and the vehicle. The tax invoices for goods was generated along with tax invoices but due to the fault of the driver, the same was not produced before the detaining authority and was submitted at the time the reply given to the notice. The mandatory requirement of carrying E-Way bill as per Rule 138 is only when the goods are valued at Rs.50,000/- or more. The  court observed that the Taxing Authorities found that the goods, which were in transit both Pan Masala and Tobacco accounted for Rs.7,12,766/- while the proper disclosure was not made by the dealer. It is a case of grossly undervaluing the 3,84,000 pouches of Pan Masala being sent by the dealer disclosing its price as Rs.69,600/-. The action of the State Authorities in detaining the goods and imposing tax and penalty, which have been affirmed by the first Appellate Authority, needs no interference of this Court.

Held that:- The Hon’ble High Court dismissed the writ petition.