Release goods despite expiry of E-way bill on furnishing of Bank Guarantee for Tax & Penalty

National Steel Agencies Vs Asst. State Tax Officer (Kerala High Court)

As per Section 129 of GST Act, the detention notice has been passed on the ground that the validity period of the e-way bill that accompanied the transportation had already expired at the time of detention.

Here HC direct that if the petitioner furnishes a bank guarantee for the tax and penalty amount quantified in order, then the respondents shall release the consignment and the vehicle to the petitioner.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

The petitioner has approached this Court aggrieved by Ext.P4 detention notice issued to him under Section 129 of the GST Act. I note from the perusal of Ext.P4 detention notice that the detention was on the ground that the validity period of the e-way bill that accompanied the transportation had already expired at the time of detention. Under the said circumstances, I find that the detention cannot be said to be unjustified.

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