2019 (11) TMI 886 - HC - GST

Detention of goods alongwith vehicle - 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 - Section 129 of the GST Act - HELD THAT - It is directed that if the petitioner furnishes a bank guarantee for the tax and penalty amount quantified in Ext.P3B order, then the respondents shall release the consignment and the vehicle to the petitioner - The respondents shall, thereafter, proceed to adjudicate the issue after notice to the petitioner and in accordance with the procedure prescribed under Section 130 of the GST Act.

Summary

Issues:
Detention notice under Section 129 of the GST Act due to expired e-way bill validity period.

Analysis:
The petitioner challenged the Ext.P3B detention notice issued under Section 129 of the GST Act, citing the expiration of the e-way bill validity period as the reason for detention. The court noted that under such circumstances, the detention was not unjustified. However, considering the petitioner's plea, the court directed that upon furnishing a bank guarantee for the tax and penalty amount specified in the Ext.P3B order, the respondents must release the consignment and the vehicle to the petitioner. Subsequently, the respondents were instructed to proceed with the adjudication process after providing notice to the petitioner and following the procedure outlined in Section 130 of the GST Act. The petitioner was further instructed to submit a copy of the writ petition along with the judgment to the respondents for further action.