Section 129 of the CGST Act —Goods in Transit – The Petitioners challenged the detention notice by which a consignment of used generators was detained. The reason for detention was the non-mention of the IGST payable in the e-way bill that accompanied the transportation of the goods. The petitioner submitted that as per Rule 138A there is no requirement of mentioning the IGST applicable in the e-way bill and hence, the authorities are not justified in detaining the consignment. The Court observed that there is no requirement to mention the details of the tax payment in the copy of the e-way bill that accompanies the goods. The Court relied on the judgment of this Court dated 12.08.2020 in W.P(C).No.16356 of 2020.
Held that:- The Hon’ble High Court allowed writ Petition by quashing detention notices and directed the respondent to release the goods and the vehicle.— Krishnakumar Vs. The Asst. State Tax Officer, The State Tax Officer, The Deputy Commissioner (Int)  27 TAXLOK.COM 057 (Kerala)