Detention of goods under GST for minor e-way bill discrepancy led to interim release subject to security and indemnity bond.

Goods and vehicle detained under section 129 of the U.P. GST Act were directed to be released despite an alleged minor discrepancy in the truck number stated in the e-way bill. The HC allowed filing of a counter affidavit and, pending further consideration, ordered release on furnishing security other than cash or bank guarantee together with an indemnity bond for the proposed tax and penalty amount, provided the goods had not already been confiscated under the penalty order. The operative effect was interim release subject to specified security conditions.

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Issues: Whether the goods and the vehicle detained under section 129 of the U.P. Goods and Services Tax Act, 2017 should be released in view of the alleged minor discrepancy in the truck number mentioned in the e-way bill.

Outcome: Counter affidavit was permitted to be filed and, in the meantime, release of the goods and vehicle was directed on furnishing security other than cash and bank guarantee and an indemnity bond of the proposed tax and penalty amount, if the goods had not been confiscated pursuant to the penalty order.

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