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2021 (9) TMI 429 - HC - GSTDetention of goods alongwith the vehicle - detention on the ground that in the e-way bill the petitioner had deliberately misdeclared the vehicle as ODC (Open Dimension Cargo) - ODC categorization apply to extremely slow moving vehicles - Validity period of E-Way bill - HELD THAT:- The movement of the vehicle had started from Guwahati on 19.08.2021 and had already reached Churaibari check-post on 21.08.2021 when it was detained. Had the vehicle not been stopped, the delivery at Agartala would have taken place latest by 22.08.2021 which in any case is the normal validity period of e-way bills considering the distance between the point of origin and destination. The goods and vehicle must be released on certain conditions - Petition allowed.
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