E-way bill exemption and confiscation detention under GST challenged, with notice issued for further consideration.

Goods notified under Notification No. 27/2017-Central Tax were stated to be exempt from e-way bill generation despite Rule 138 of the CGST Rules, 2017, and the detention of goods and conveyance with a confiscation notice under Section 130 of the CGST Act, 2017 was challenged as requiring immediate interference. The Gujarat High Court issued notice returnable on 2 May 2019 and permitted direct service, leaving the substantive questions for consideration.

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Issues: Whether goods notified under Notification No. 27/2017-Central Tax dated 30.08.2017 were exempt from generation of an e-way bill notwithstanding Rule 138 of the Central Goods and Services Tax Rules, 2017, and whether detention of the goods and conveyance with notice for confiscation under Section 130 of the Central Goods and Services Tax Act, 2017 called for immediate interference.

Outcome: Notice issued returnable on 2 May 2019; direct service permitted.

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