2020 (11) TMI 921 - HC - GST

Detention of goods alongwith vehicle - transportation in one segment not being covered by a valid e-way bill - HELD THAT - If the petitioner furnishes a bank guarantee for the amount demanded in Ext.P9 notice then the respondents shall permit a clearance and thereafter proceed to pass the final adjudication order under Section 129(3) of the GST Act. Petition disposed off.

Summary

The petitioner approached the Kerala High Court regarding the detention of goods due to a missing e-way bill segment. The court directed the petitioner to furnish a bank guarantee to clear the goods, after which final adjudication would take place under Section 129(3) of the GST Act. The writ petition was disposed accordingly.