Detention of goods for no E-way bill

 USMAN M. v.  THE COMMISSIONER OF STATE GST, STATE GOODS AND SERVICE TAX OFFICER, ASSISTANT STATE TAX OFFICER - 2020 (9) TMI 373 - KERALA HIGH COURT (decided on 07.09.2020)

Detention of goods - detention on the ground that there was no valid e-way bill covering the transportation of goods in terms of Section 138 of the GST Rules - HELD THAT:- Taking note of the fact that the transportation of the goods was not covered by a valid e-way bill, it is found that the detention cannot be seen as unjustified. Taking note of the submission of the learned counsel for the petitioner that he is prepared to furnish a bank guarantee for the amounts demanded, the writ petition is disposed by directing the 3rd respondent to release the goods and the vehicle to the petitioner on the petitioner furnishing a bank guarantee for the amount demanded in Ext.P11. The learned Government Pleader shall communicate the gist of this order to the 3 rd respondent for enabling an immediate clearance of the goods on the petitioner complying with the condition aforementioned.