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2018 (11) TMI 331 - HC - GSTDetention 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 delayed the transport deliberately-for no purpose. Granted, I cannot find fault with the authorities in detaining the goods. But once the petitioner has explained the circumstances through Exts.P8 and P8(a), they ought to have taken a lenient view-rather a practical view - the respondents will release the goods after securing personal bond from the petitioner-that is, without insisting on the bank guarantee - petition disposed off.
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