Goods Detained for Missing E-Way Bill: Gujarat HC Directs Consideration of Provisional Release

AB Traders Vs State of Gujarat (Gujarat High Court) The petitioner, a proprietorship firm, received an order for supply of arecanut to a buyer in New Delhi and appointed a transporter for delivery. The transporter was instructed to commence movement only after receiving both the tax invoice and the e-way bill. However, due to intermittent network outages, the petitioner was unable to immediately generate the e-way bill. The transporter, acting in haste, proceeded with the transportation without waiting for the e-way bill, although the tax invoice and transport receipt were available. During tr...