E-way bill covering multiple invoices: goods and vehicle released on execution of a simple bond.

Goods and vehicle detained because a single e-way bill covered three invoices were ordered to be released on execution of a simple bond. The Court noted the Department's practical difficulty in tracking invoices when multiple invoices are covered by one e-way bill, but also observed that this was not a case of complete omission of invoices from the e-way bill. In view of the nature of the issue, release of the goods and vehicle was directed on bond.

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Issues: Whether the goods and vehicle detained on the ground that the e-way bill mentioned three invoices could be ordered to be released on execution of a bond.

Analysis: The detention arose from the use of a single e-way bill covering multiple invoices. The Court noted the practical difficulty for the Department in tracking invoices in such a situation, but also observed that the case was not one where the e-way bill omitted invoices altogether. Taking the nature of the issue into account, the Court directed release of the goods and vehicle on execution of a simple bond.

Conclusion: The goods and vehicle were directed to be released to the petitioner on execution of a bond.

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