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In the case of the Transporter, an E-way bill was generated on 02.11.2018. However, there was a break-down of the lorry, due to which, he was unable to move the consignment within the period of validity of the document.

Shanti Prime Publication Pvt. Ltd.

Section 129 of the CGST Act, 2017—Goods in Transit — The Petitioners sought quashing of orders passed by the respondent in Form GST MOV-06; GST MOV-07. They transported consignments of ‘Off Highway trucks’ that are zero rated in terms of Section 18 of the IGST, without valid and necessary E-way bills accompanying the same. The petitioner transported goods along with the Tax invoice an E-way bill was originally generated. However, the consignments required special police permission for their movement between the hours of 11PM and 5 AM. The police permission was delayed, by which time the E-way bill, the validity of which is four hours only, had expired. The police permission had not been received in time on account of the intervening weekend. The respondent intercepted consignments in the course of movement as there was no valid E-way bill accompanying the goods. The respondents thus detained the consignments in terms of the proviso to Section 129 (1) of the Act. The petitioners have remitted the taxes upon the consignments in full, under protest and pending adjudication. The petitioners have been issued notices in terms of Section 129 (4) of the Act calling upon them to appear for adjudication, they have not responded to the same.

Held that:-The Hon’ble High Court directed the petitioners to appear before the respondent at the first instance, for commencement of proceedings for adjudication. The Hon’ble Court ordered for immediate release of goods on the condition that the petitioner furnish a Bank Guarantee(s). Proceedings for adjudication shall be completed within a period of six weeks from the date of initial hearing. — Caterpillar India Pvt Ltd., William Henry Vs. State Tax Officer, The Joint Commissioner (ST) , The Commissioner of State Taxes, Government of Tamilnadu [2019] 09 TAXLOK.COM 084 (Madras)