Section 129 of the CGST Act, 2017 – Goods in Transit –- The petitioner challenged the impugned order of the appellate authority confirming the order of the adjudicating authority imposing the penalty for transporting the goods without any e-way bill. The court observed that petitioner had filed the e-way bill on the next day of detention of the goods. Considering the facts and circumstances of this case they are not inclined to pass any interim order against the impugned coercive action taken by the respondents.

Held that:- The Hon’ble High Court directed that let the respondents file affidavit in opposition within four weeks; reply thereto, if any, to be filed by the petitioner within two weeks thereafter. List the matter for final hearing seven weeks hence.