E-way bill expiry and detention under GST: goods and vehicle released on furnishing bank guarantee.

Goods and vehicle detained under section 129(1) of the Uttar Pradesh GST Act for expiry of the e-way bill were ordered to be released on furnishing a bank guarantee. The Court noted the explanation that the consignment had reached the destination in time, but the vehicle could not enter the city because entry was not available, and detention was made in the meantime. The operative effect was that security by way of bank guarantee was accepted as the basis for release of the detained goods and vehicle.

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Issues: Whether the goods and vehicle detained under section 129(1) of the Uttar Pradesh Goods and Services Tax Act, 2017, on the ground of expiry of the e-way bill, were liable to be released on furnishing security by way of bank guarantee.

Analysis: The goods were intercepted while being transported from Muzaffarnagar to Hapur after the e-way bill had expired. The Court noted the explanation that the goods had reached the destination in time but the vehicle could not enter the city because of a lack of entry, and that the detention order was passed in the meantime.

Conclusion: The seized goods and vehicle were directed to be released forthwith on furnishing bank guarantee of the amount prescribed under section 129(1) of the Uttar Pradesh Goods and Services Tax Act, 2017.

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