Detained goods release on security upheld where invoice and e-way bill errors were cured by bank guarantee and bond.

Mistakes in the tax invoice and e-way bill led to detention of goods and the vehicle, and the Court applied an earlier Division Bench ruling on the same issue. It held that the appropriate relief was release on security rather than unconditional release. The authorities were directed to release the goods and vehicle once the petitioner furnished a bank guarantee for the tax and penalty found due and a bond for the value of the goods as prescribed.

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Issues: Whether the detained goods and vehicle were liable to be released on furnishing bank guarantee and bond in terms of the applicable rules.

Analysis: The petitioner's detention arose from alleged mistakes in the tax invoice and e-way bill. The Court noted that an identical issue had already been decided by a Division Bench and applied that ruling to the present case. On that basis, the Court held that the appropriate course was release of the goods and vehicle on security, rather than unconditional release.

Conclusion: The petition was allowed in part, and the respondent authorities were directed to release the goods and vehicle on the petitioner furnishing bank guarantee for the tax and penalty found due and a bond for the value of the goods as prescribed.

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