Section 129 of CGST Act, 2017— Release of detained vehicle along with goods—In the instant case, detention of vehicle is done by appropriate authority on the ground that E-way bill was not tendered for the goods in movement, bill amount is under invoice and LR is blank.
Now petitioner is ready and willing to pay taxes determined in accordance with law.

Held that— When the petitioner is reported to be a habitual defaulter and tax evader and is found to be involved in at least 10 cases wherein the petitioner was caught without e-way bills, this Court refuses to exercise discretion in favor of the petitioner.
The modus operandi adopted by the petitioner is to transport the goods without e-way bill and as and when he is caught and the Truck is detained, he will make payment of tax and get the Truck released.

As far as challenge to the impugned order passed under Section 129(3) of the Act is concerned, the same is appealable order and all the defences /contentions may be available to the petitioner as and when the appeal is preferred.
Present petition deserves to be dismissed and it is accordingly dismissed. [VANRAJBHAI HASMUKHBHAI CHAUHAN VERSUS STATE OF GUJARAT] [2018] 2 TAXLOK.COM 341 (Guj)