Index of Relevent Files CGST Section 129

CIRCULARS

Circular No.	Subject
Circular No. 76/50/2018-GST dt. 31.12.2018 [para 6]	Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST
Circular No.64/38/2018-GST dt. 14.09.2018	Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018
Circular No.49/23/2018-GST dt. 21.06.2018	Modifications to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 41/15/2018-GST dated 13.04.2018
Circular No.41/15/2018-GST dt. 13.04.2018	Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances
Circular No.3/3/2017-GST dt. 05.07.2017	Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017

COMMUNITY INSIGHTS

Topic		Publish Date
	Gujarat HC Quashes GST Penalty for E-Way Bill Part-B Lapse: Upholding the Core of Natural Justice The Gujarat High Court has once again reinforced the importance of audi alteram partem—the foundational principle of natural justice—while adjudicating GST disputes. In Tractors and Farm Equipment Ltd. v. Union of India [2025(07)LCX0356], the Court set aside a penalty imposed under Section 129 of the CGST Act, 2017, solely on the ground that the order was passed without granting the assessee a meaningful opportunity to be heard. .......... Read More	06.08.2025
	Detention Under Section 129 CGST Not Sustainable for Mere Technical Infractions The Goods and Services Tax (GST) regime, introduced in India in 2017, aimed at simplifying the indirect tax structure and streamlining inter-state trade. However, its implementation has often been fraught with challenges, particularly concerning the interpretation and application of provisions related to the movement of goods. One such provision, Section 129 of the Central Goods and Services Tax (CGST) Act, 2017........... Read More	11.07.2025
	Typographical Error in E-way bill - Should Penalty be Imposed? As we know that before the movement of goods the e-way bill is required to be generated, non generation of e-way bill can lead to a penalty u/s 129 of CGST Act during the transit. However while generating the e-way bill on the e-way bill portal, sometimes the typographical or clerical errors are made like the error in mentioning the distance, error in mentioning the vehicle.................... Read More	17.04.2025
	Unmasking the Fraud: How to Spot and Verify Fake GST Notices Received a GST violation notice? Hold on before you panic-it might not be real. Recently, scammers have ramped up their game by sending fake GST summons that look alarmingly official. These fraudulent notices are designed to trick taxpayers into acting fast-demanding payments or personal information, all while mimicking the real thing. If you've been targeted by one of these scams, you're not alone. The Central Board of Indirect Taxes and Customs....................... Read More	19.02.2025
	GST Roadblocks: Procedure for Interception of Conveyance With the introduction of the GST regime and the mandatory implementation of the e-way bill, there have been several instances where vehicles transporting goods are detained due to discrepancies in the documentation. This article seeks to outline the key sections and rules that authorize the interception and detention of vehicles, along with the penalties that can be levied on the owners of both the goods and the vehicle................ Read More	01.10.2024

CASE LAW

Authority	One liner
2025(09)LCX0127 Allahabad High Court Nippon Tubes Limited	Without Rule 45/55 challan and a valid e-way bill for job-work movement, Section 129 action is sustainable.
2025(07)LCX0193 Calcutta High Court Hari Rama Constructions @ Moka Ramakrishna	Penalty under Section 129 cannot be imposed for mere technical lapses without tax evasion intent.
2025(07)LCX0081 Calcutta High Court Jageswar Saw	Misdeclaration as an unregistered person was a deliberate attempt to evade tax and the same amounts to penalty under section 129 of CGST Act
2025(06)LCX0467 Madras High Court STP Ltd.	GST penalty proceedings under Section 129 require a speaking order when the penalty is paid under protest and no final adjudication has occurred.
2024(11)LCX0192 Allahabad High Court A N Enterprises	Once the fact is settled that HSN Code and rate of tax is similar and assessee would not gain in not mentioning correct description of items or state would loose its legitimate tax, assessee can not be held liable u/s 129 of GST Act.
2024(04)LCX0599 Allahabad High Court Goverdhan Oil Mill	No GST penalty is leviable under Section 129 for genuine stock transfers lacking tax evasion intent.
2025(04)LCX0468 Allahabad High Court Maa Kamakhya Trader	The court correctly upheld procedural fairness, prohibiting revenue from altering grounds post-verification.
2025(04)LCX0172 Allahabad High Court Lalitpur Power Generation Company Limited	GST penalty is upheld due to invalid and mismatched e-way bills during goods transit asviolated Sections 68 and Rule 138 of the GST Act
2025(04)LCX0145 Calcutta High Court Shekhar Kumar @ Shekhar Bagaria	Penalty imposed u/s 129 of the GST Act, 2017on the assessee for not carrying a physical tax invoice and taking a different route is quashed, as there was no evidence of tax evasion
2025(04)LCX0045 Allahabad High Court B M Computers	Absence of Part B of the e-way bill coupled with discrepancies in the transportation details of the goods imply an intention to evade tax rendering penalty u/s 129(3) CGST Act valid
2025(03)LCX0088 Allahabad High Court SL Yadav Cranes Private Limited	Penalty imposed due to a typographical error is quashed as the assessee has valid documents for the goods, and authority is directed to release the goods u/s 129(1)(a) of the CGST Act
2025(03)LCX0013 Allahabad High Court Gurunanak Arecanut Traders	Demand Penalty u/s 129(1) & (3) of GST Act is rightly imposed for transporting goods without a mandatory e-way bill, ruling that post-interception generation of the e-way bill does not absolve liability and the discrepancies in goods description and business registration further indicated an intention to evade tax.
2025(02)LCX0296 Allahabad High Court Agarwal Steels	If any deficiency is pointed out in SCN and the same is cured before passing of the detention order and assessee has no intention to evade tax, no penalty u/s 129 can be justified.
2025(02)LCX0068 Allahabad High Court Vishnu Singh	Incorrect invoice number entered in eway bill is minor human error, should not result in seizure and penalty when all other accompanying documents are valid
2025(01)LCX0122 Allahabad High Court Osr Creation	If the requisite documents which were not accompanying with the goods were produced before passing the seizure order and if there were no intention to avoid the legitimate tax the levy of penalty u/s 129 of GST Act was not justified.
2024(03)LCX0329 Kerala High Court Shri Coimbatore Jewellers India Private Limited	Belated Writ petition filed by assessee against penalty order passed cannot be entertained.
2024(02)LCX0304 Allahabad High Court Patil Biotech Private Limited	Penalty u/s 129(3) be cannot be imposed without any proof of intention to evade tax.
2024(02)LCX0119 Calcutta High Court Mohammad Shamasher	Penalty under Section 129 set aside; minor procedural lapse without tax evasion doesn’t warrant 200% penalty.
2024(01)LCX0383 Allahabad High Court Shamhu Saran Agarwal And Company	Goods are not to be detained on the ground of under valuation.
2023(09)LCX0337 Madras High Court Tvl.V.V.Iron and Steels	Issuance of notice u/s 129(3) TNGST Act within seven days has to be calculated from the date on which seizure was to be effected and not from the following date.
2023(09)LCX0353 Uttarakhand High Court Prestress Steel LLP	Mere non production of the delivery challan cannot lead to revocation of section 129.
2023(02)LCX0025 Allahabad High Court Varun Beverages Ltd.	The minor discrepancy as to the registration of vehicle in State in the E-way will would not attract proceedings for penalty under Section 129.
2022(03)LCX0289 Madhya Pradesh High Court CREATE CONSULTS	Mistake of wrong mention of name in eway bill is clerical mistake thus, proceeding under Section 129 of GST may not be issued.
2023(02)LCX0025 Allahabad High Court Varun Beverages Ltd.	The minor discrepancy as to the registration of vehicle in State in the E-way will would not attract proceedings for penalty under Section 129.
2022(01)LCX0062 Supreme Court of India Satyam Shivam Papers Pvt. Limited	SC upheld HC order quashing penalty for expired e-way bill; no tax evasion intent found.
2022(03)LCX0001 Calcutta High Court Ashok Kumar Sureka	Delay in e-way bill due to vehicle breakdown not willful; penalty and tax refund allowed.
2022(08)LCX0063 Karnataka High Court Rajeev Traders	Officer doing detention u/s 129 cannot do confiscation.
2021(07)LCX0188 Kerala High Court VST AND SONS (P) LIMITED, MUTHUKUMAR MEENAKSHY	Used personal vehicles transported post-purchase are exempt from e-way bill; detention without basis unlawful.
2021(06)LCX0015 Telangana High Court Satyam Shivam Papers Pvt. Ltd.	Order u/s 129(3) issued for expiry of E Way bill without any evidence of evasion of tax is set aside
2020(08)LCX0040 Kerala High Court ABCO TRADES (P) LTD	No detention of goods u/s 129 on ground that e-way bill show consignee as unregistered person.
2020(03)LCX0048 Kerala High Court Hindustan Coca Cola Private Limited	Detention of goods not possible on ground that there is dispute in rate of GST.
2019(05)LCX0035 Punjab and Haryana High Court DSG Papers Private Limited	Detention for expired e-way bill must be adjudicated promptly with opportunity of hearing to taxpayer.
2019(11)LCX0009 Kerala High Court Kannangayathu Metals	Detention of goods solely because driver had opted for a different route was not justified.
2019(08)LCX0007 Karnataka High Court Raj Enterprises	Ownership under Section 129 must consider documents and CBIC Circular; penalty clause must align accordingly.
2019(06)LCX0028 Karnataka High Court Sri B.Narasimha Pai	Petitioner directed to appeal as factual disputes over e-way bill errors merit statutory remedy first.
2019(11)LCX0021 Karnataka High Court Bright Road Logistics Pvt. Ltd	Matter remitted to Commissioner (Appeal) to reconsider appeal where appeal was rejected passing a non-speaking order.
2019(03)LCX0045 Allahabad High Court Praveen Kumar Jain	Petition dismissed - court didnot find any ground to interfere in challenged SCN issued u/s 130 for confiscation
2019(11)LCX0005 Kerala High Court Relcon Foundations (P) Ltd	Detaining on ground that GSTR-3B and GSTR-1 had not been filed was not justified.
2019(10)LCX0010 Gujarat High Court S. S. Enterprises	Release of detained goods on depositing amount of tax and penalty subject to the final outcome
2019(08)LCX0004 Gujarat High Court Sree Ram Twistex Private Limited	Release of seized goods and vehicle subject to final outcome of confiscation.
2019(06)LCX0026 Karnataka High Court Kalebudde Logistics	Petitioner must seek interim relief for release of goods in pending appeal under GST law.
2019(04)LCX0026 Gujarat High Court Neuvera Wellness Ventures Pvt Ltd	Detention as Part-B of E-way bill was not generated - Goods being perishable released on against bond
2018(11)LCX0032 Allahabad High Court Timexo Fasteners India Private Ltd.	Goods detained u/s 129 released as the EWB was allowed to expire after the detention of the goods by incorrectly recording the time of interception
2018(11)LCX0033 Allahabad High Court Sunaiba Industries	Goods detained on account of improper invoice in respect of some of the builties
2018(04)LCX0034 Allahabad High Court Ramesh Chand Kannu Mal	WEF 01.02.2018 there was no requirement to download the Transit Declaration Form for inter state movement of goods
2018(04)LCX0035 Allahabad High Court Harley Foods Products Pvt. Ltd	Seizure proceedings quashed as Goods transported from Ahmedabad to be delivered at Meerut accompanying Gujarat EWB not produced at the time of interception
2018(11)LCX0031 Allahabad High Court Shree Mahakali Trading Company	Goods detained released on compliance of section 129(1)(a) as the proper e-.way bill was immediately generated and as such there is no willful or deliberate defiance of any provisions
2018(11)LCX0035 Allahabad High Court Aman Enterprises And Beej Bhandar	Petitioner being the owner of goods detained and having paid entire amount of the value of the goods to the selling dealer allowed to take goods subject to compliance of section 129(1)(a)
2018(11)LCX0037 Allahabad High Court Shah Concast Private Limited	Goods detained for not producing EWB at the relevant time, however immediately generated after detention
2018(11)LCX0036 Allahabad High Court Integrated Tech 9 Labs Private Limited	Writ petition dismissed without adjudicating the validity of seizure order giving liberty to petitioner to take the course to the appropriate remedy as available in law
2018(03)LCX0022 Allahabad High Court Shri Dutt India Private Limited	Having paid tax and penalty u/s 129 respondent is directed to complete adjudication within one month after affording an opportunity of hearing
2018(10)LCX0026 Allahabad High Court Bajrang Enterprises	Detention of goods u/s 129 for not producing EWB at relevant time
2018(04)LCX0039 Allahabad High Court Satyendra Goods Transport Corp	Goods detained for not accompanying TDF for inter state movement is unsustainable
2018(04)LCX0041 Allahabad High Court Singh Tyres	Seizure order unsustainable in law as the same has been passed ignoring EWB produced before the date fixed for reply, whereas the order has been passed on a day before the date allowed for reply
2018(04)LCX0038 Allahabad High Court Super India (Global) Logistics Ltd	Detention order for not accompanying TDF is illegal and unsustainable
2018(11)LCX0029 Allahabad High Court Mkc Traders And Another	Goods seized for not accompanying invoice and EWB
2018(06)LCX0051 Delhi High Court Gati Kintetsu Express Pvt. Ltd.	Seizure orders under Section 129(3) are appealable; remedy lies under Section 107, not writ.
2018(07)LCX0049 Gujarat High Court Vanrajbhai Hasmukhbhai Chauhan	Goods detained onthe ground that e-way bill was not tendered for the goods in movement , bill amount is under -invoice and LR is blank
2017(12)LCX0004 Kerala High Court Kalliyath Steel Traders	Goods detained under Section 129 can be released upon security under Rule 140(1), pending adjudication.
2018(11)LCX0009 Kerala High Court Daily Express	Compliance with the statutory mandate under Section 129(1)(b) is must for interim custody of the goods
2019(02)LCX0005 Kerala High Court Daily Express	Vehicle with goods detained as Part B of EWB was not complete
2018(01)LCX0052 Kerala High Court Kitex Ltd.	When the statute itself provides for such a mechanism, a deviation there from cannot be ordered, i.e. provisional release on payment of 50% tax as is ordered in the judgment under appeal cannot be sustained.
2018(11)LCX0014 Kerala High Court Tayab Zainulabdin	Goods released on furnishing Bank Guarantee for tax and penalty found due and a bond for the value of goods in the form as prescribed under Rule 140(1)
2018(11)LCX0028 Kerala High Court Nousad Allakkat	Non production of goods on demand is not a ground for imposition o penalty u/s 129
2018(09)LCX0011 Kerala High Court Panel Source LLP	Goods detained for not uploading Part-B of EWB
2018(07)LCX0002 Kerala High Court Fashion Marble and Granite Company Pvt. Ltd	Respondent's insistence that the petitioner should pay the amount either in cash or through demand draft against goods seized cannot be sustained
2018(10)LCX0041 Punjab and Haryana High Court Modern Insecticides Limited	Release of seized goods shall not be treated as provisional as there is no dispute regarding identity of the goods
2017(08)LCX0050 Kerala High Court Madhu M.B	Goods detained due to the fact that on physical verification it was found that there were excess goods being transported interstate