2021 (2) TMI 372 - HC - GST

Detention of goods alongwith vehicle - allegation is that the transportation in question was not accompanied by a valid e-way bill - HELD THAT - The transportation in question was not accompanied by a valid e-way bill - it is directed that if the petitioner furnishes a bank guarantee for the said amount, then the respondent shall permit the petitioner to clear the goods and the vehicle. The respondent shall thereafter, proceed to pass the final order under Section 129(3) in FORM GST MOV- 9. Petition disposed off.

Summary

The petitioner approached the Kerala High Court regarding the detention of goods due to the absence of a valid e-way bill during transportation. The court found the detention justified. The petitioner can clear the goods by furnishing a bank guarantee of Rs. 2,95,560. The final order under Section 129(3) in FORM GST MOV-9 will be passed after the guarantee is provided. The Government Pleader will inform the respondent about the court's decision for prompt action.