2019 (12) TMI 835 - HC - GST

Detention of consignment of goods - E-Way Bill that accompanied the consignment of goods had expired - HELD THAT - The detention of the goods cannot be said to be unjustified - Taking note of the submission of counsel for the petitioner that he is prepared to furnish security for the release of the consignments, it is directed that if the petitioner furnishes a bank guarantee for the tax and penalty amounts determined in Ext.P6 notice, then the 1st respondent shall release the goods to the petitioner. Petition disposed off.

Summary

The High Court of Kerala upheld the detention of goods due to expired E-Way Bill. Petitioner can secure release by furnishing a bank guarantee for tax and penalty amounts. The matter will be adjudicated under the Central Goods and Service Tax Act. Petitioner must provide a copy of the judgment to the respondents for further action.