# E-Way Bill Detention & Section 129 Notices

> If goods are moved without a valid e-way bill or with discrepancies, officers can detain the goods and vehicle (MOV-06) and issue a notice under Section 129 (MOV-07). Goods are released on payment of the penalty prescribed — generally 200% of the tax payable where the owner comes forward — or on furnishing security, and the final order is passed in MOV-09. Minor technical errors are often treated more leniently, and the order can be appealed.

Practice: Tax Notices & Litigation — https://www.industax.com/services/tax-litigation/

Common triggers are an expired e-way bill, wrong vehicle number, invoice-quantity mismatch or a missing Part B. Acting quickly limits demurrage and the risk of confiscation proceedings if the penalty isn't paid.

We prepare the reply to MOV-07 with documents showing the transaction is genuine, arrange release, and appeal the MOV-09 order where the penalty is disproportionate to a clerical lapse.

## Key facts

| Item | Detail |
| --- | --- |
| Detention | MOV-06; notice MOV-07; order MOV-09 |
| Penalty (owner) | Generally 200% of tax payable (Section 129) |
| Release | On payment or security |
| Appeal | APL-01 within 3 months |

## Who needs this

- Businesses with detained consignments
- Transporters and consignors facing MOV notices
- E-commerce sellers and logistics businesses moving high volumes

## What's included

- Urgent reply to MOV-07
- Release coordination
- Appeal against MOV-09

## Documents

- E-way bill and invoice
- Lorry receipt
- MOV forms received

## Process

1. **Reply** — MOV-07 answered with evidence.
2. **Release** — Goods released on payment or security.
3. **Contest** — Appeal against the order where justified.

## FAQs

### What is the penalty for moving goods without an e-way bill?

Under Section 129, generally 200% of the tax payable when the owner comes forward, with different rules for exempt goods.

### Can a minor e-way bill error lead to penalty?

Clerical errors without intent to evade are often treated leniently, and penalty orders in such cases can be challenged in appeal.

### Who must generate the e-way bill?

Generally the registered person causing the movement — usually the supplier, or the recipient where they arrange transport; a transporter can generate it if neither has, and Part B must carry the vehicle details.

## Official sources

- E-Way Bill System: https://ewaybillgst.gov.in/
- CBIC — GST law and circulars: https://cbic-gst.gov.in/

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Canonical page: https://www.industax.com/services/tax-litigation/eway-bill-notice
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.