Interim release in GST detention matters may be granted on bank guarantee for quantified tax and penalty demand.

Interim release of a detained truck and goods was considered in a GST detention matter arising from an allegedly unupdated e-way bill. The court granted ad interim relief and directed release of the vehicle and goods on furnishing a bank guarantee for the quantified tax and penalty demand. The matter was also permitted to proceed on the amended draft, with notice issued returnable on the specified date.

---

---

Issues: Whether interim release of the detained truck and goods could be granted in a GST detention matter arising from an allegedly unupdated e-way bill.

Outcome: Draft amendment allowed. As ad interim relief, the respondent was directed to release the truck and goods on furnishing of a bank guarantee for the quantified demand of tax and penalty. Notice was issued returnable on 01.11.2018.

---