SLV Elite Spaces LLP And Others Vs State of Ap and Others (Andhra Pradesh High Court)
The Andhra Pradesh High Court allowed a writ petition challenging the detention order issued in Form GST MOV-06 dated 14.04.2026 under Section 129 of the GST Act, 2017. The detention was based solely on the ground that the E-Way Bill had expired at 11:59 p.m. on 13.04.2026.
According to the petitioners, the vehicle carrying TMT boxes with all requisite documents was transporting goods from Vizianagaram to Suryaraopet, Vijayawada. The vehicle reached Vijayawada on 13.04.2026 but broke down after being checked at a weighbridge and was parked at Bhavanipuram to facilitate reissuance of the E-Way Bill. During this halt, the vehicle was inspected at 10:00 a.m. on 14.04.2026, and the detention order was issued. The Court noted that the detention order mentioned no ground other than expiry of the E-Way Bill.
By an interim order dated 15.04.2026, the Court directed release of the vehicle and goods, observing that the detention was an extremely hyper-technical approach since the inspection point was only a few kilometres from the destination. During the hearing, the Government Pleader informed the Court that the vehicle and goods had already been released pursuant to the interim order.
