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2019 (11) TMI 473

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..... DEPARTMENT OF REVENUE, NEW DELHI - 2019 (11) TMI 473 - KERALA HIGH COURT - 2019 (31) G. S. T. L. 391 (Ker.) - Detention of goods and vehicle - petitioner would submit that there is no mandate under section 129 of the GST Act for detaining goods that were covered by a valid e-Way Bill merely because the driver of the vehicle took an alternate route to reach the same destination - HELD THAT:- There .....

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..... L For The Respondent : GP MM JASMINE JUDGMENT The petitioner has approached this Court aggrieved by Ext.P2 detention notice issued to him detaining the goods and the vehicle at a place called Vazhayila. It is the case of the petitioner that the reason shown in Ext.P2 notice for detention is that the e-Way Bill in respect of the consignment showed that it was to cover a transportation from Pazhoor- .....

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..... onsideration of the facts and circumstances of the case and the submissions made across the Bar, I find force in the contention of the learned counsel for the petitioner that there cannot be a mechanical detention of a consignment solely because the driver of the vehicle had opted for a different route, other than what is normally taken by other transporters of goods covered by similar e-Way bills .....

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