2019 (5) TMI 1333 - HC - GST

Detention of goods alongwith vehicle - the validity of the e-way bills had expired - HELD THAT - A Division Bench of this Court in RENJI LAL DAMODARAN, DAMU SONS SALES CORPORATION VERSUS STATE TAX OFFICER, KOTTARAKKARA AND ASST. STATE TAX OFFICER, KARUNAGAPALLY 2018 (8) TMI 1145 - KERALA HIGH COURT had occasion to deal with an identical issue, where It is directed to release the goods on the appellant furnishing Bank Guarantee for tax and penalty found due and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules. The respondent authorities are directed to release the petitioner's goods and vehicle on its furnishing Bank Guarantee for tax and penalty found due and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules. Petition disposed off.

Summary

Issues:
Detention of goods due to expired e-way bills.

Analysis:
The petitioner, a logistics company transporting Maruti cars, had their vehicle intercepted due to expired e-way bills, resulting in the detention of goods. The petitioner sought relief through a writ petition, requesting the quashing of certain documents and the release of goods by accepting a specified penalty. The court heard arguments from both parties, and referenced a previous judgment in Renji Lal Damodaran v. State Tax Officer, where a similar issue was addressed. Following the precedent set in the previous case, the court directed the respondent authorities to release the petitioner's goods and vehicle upon the furnishing of a Bank Guarantee for tax and penalty, as well as a bond for the value of goods as per Rule 140(1) of the CGST Rules. The judgment disposed of the petition accordingly.