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The transportation in one segment not being covered by a valid e-way bill therefore the detention cannot be said to be unjustified.

Section 129 of the CGST Act — Goods in Transit -- The petitioner challenged the detention of goods that were being transported at his instance. The court observed that the defect pointed out in detention notice is with regard to the transportation in one segment not being covered by a valid e-way bill. Therefore, the detention cannot be said to be unjustified. The petitioner submitted for permitting him to clear the goods against a bank guarantee. Held that:- The Hon’ble High Court directed if the petitioner furnishes a bank guarantee for the amount demanded in notice, then the respondents shall permit a clearance, and thereafter proceed to pass the final adjudication order under Section 129(3) of the Act.
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