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of <h1>Court Orders Release of Goods Detained for E-Way Bill Violation</h1> <h3>ABT PARCEL SERVICE Versus THE ASST. STATE TAX OFFICER, SURVEILLANCE SQUAD NO. I, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM</h3> ABT PARCEL SERVICE Versus THE ASST. STATE TAX OFFICER, SURVEILLANCE SQUAD NO. I, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM - TMI Issues:Detention of goods for not uploading Part-B e-way bill under CGST Act.Analysis:The petitioner, a goods transporting agency and an assessee under the CGST Act, had their vehicle and goods detained by the Assistant State Tax Officer due to the failure to upload the Part-B e-way bill. The petitioner sought reliefs in the writ petition, including quashing the order of detention, refraining from further proceedings under section 129 of the Act, and releasing the goods without collecting any security under Section 129(1)(c).The judgment referred to a previous case, Renji Lal Damodaran Vs. State Tax Officer, where an identical issue was addressed by the Division Bench. Following the ratio of that judgment, the court directed the respondent authority to release the petitioner's goods and vehicle upon the petitioner furnishing a Bank Guarantee for tax and penalty due, along with a bond for the value of goods as prescribed under Rule 140(1) of the CGST Rules.Therefore, the court disposed of the writ petition by ordering the release of the goods and vehicle subject to the conditions of providing the necessary guarantees and bonds as specified under the CGST Rules.
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