Section 129 of the CGST Act, 2017 – Goods in Transit  –-–-The petitioner challenged the order of detention in Form GST MOV-06 dated 31.01.2022, issued under Section 129(1) of the Act. The goods and vehicle were detained on the ground that the E-Way Bill generated on 29.01.2022 had expired on 30.01.2022 at 23.59 p.m., and that the vehicle was moving goods without a valid E-Way bill. The counsel for the petitioner submitted that the total value of the consignment in the vehicle was only Rs. 74,000/- and in terms of Notification No.09/2018, dated 31.05.2018 issued under Rule 138(14)(d), E-Way Bill was not required as the value of the goods did not exceed Rs. 1,00,000/-. The court observed that the value of the consignments including tax partially exceeds a sum of Rs. 1,00,000/-. The issue as to whether the value would include tax and whether there was a violation has to be determined in the manner known to law by the authority under the Acts. Further no useful purpose will be served by detaining the vehicle or the consignment of goods (cement) as it will only result in the cement getting spoilt.

Held that:- The Hon’ble High Court directed the respondents to release the vehicle and the goods if a Bank Guarantee for the tax and proposed penalty is furnished.