Section 129 of the CGST Act, 2017 — Goods in Transit – The petitioner challenged the challenged the Order passed by the First Appellate Authority. The petitioner generated E-way Bill for transport of goods but the said E-way Bill was incorrectly generated by wrongly mentioning the distance between the two stations to be 500 kilometers instead of 2349 approximately. It is on account of the above mistake that the time period for the transportation was also wrongly mentioned and the goods were seized on account of excess time consumed in transporting the material contrary to the specifications of E-way Bill. The petitioner further submitted that since the Second Appellate Authority i.e the Tribunal is not functional, it is impossible for the petitioner to avail the said remedy. The respondent counsel submitted that the authorities are working on it so that the Tribunals may be made functional soon. He prayed for and is allowed a month’s time to file counter affidavit bringing on record the stand of the Union of India with regard to making functional the Tribunals.

Held that:- The Hon’ble High Court listed the matter after six weeks. Till the next date of listing, the effect and operation of the order dated 04.01.2021 shall remain stayed and the respondents are restrained from taking any coercive action.