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TMI Blog2018 (11) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... (11) TMI 331 - KERALA HIGH COURT - [2019] 61 G S.T.R. 38 (Ker), 2019 (23) G. S. T. L. 191 (Ker.) - Detention of goods with vehicle - delay in transporting the consignment after filing E-way bill due to flood - Held that:- The petitioner has every document to transport the goods safely, save the expiry of the time prescribed in the e-way bill. It is preposterous to contend that the petitioner dela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ently, it purchased goods from a company in Maharashtra under Exts.P1 to P1(b) invoices. It generated Exts.P2 to P2(b) e-way bills and entrusted the goods to a parcel agency to be transported to Kerala. 2. When the goods reached Surathkal, Karnataka, first, the vehicle broke down and required repairs. Once the vehicle got repaired on 13.08.2018, as is evident from Ext.P4; the transporter wanted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that the petitioner had ample time to have the consignment transported to Edappally, on time. According to her, the vehicle was ready by 13.08.2018. And from Surathkal in Karnataka, it would not have taken the transporters so many days to reach Kerala-that is, beyond the time fixed in the e-way bill. She has also submitted that the flood situation deteriorated only beyond 18.08.2018. To ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... next day, by 15.08.2018; it must have been passing through Kerala the next day. But by 16.08.2018 the flood situation in Kerala worsened. Perhaps, the transporter must have played safe and waited for the roads to clear. And that did not immediately happen. 8. I reckon that the petitioner has every document to transport the goods safely, save the expiry of the time prescribed in the e-way bill. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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