Detention notice upheld for expired e-way bill under GST Act; consignment release upon bank guarantee.

The court upheld the detention notice under Section 129 of the GST Act due to an expired e-way bill but directed release of the consignment and vehicle upon the petitioner furnishing a bank guarantee for specified amounts. The respondents were instructed to proceed with adjudication under Section 130 of the GST Act following due process, with the petitioner providing necessary documents.

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Issues:
Detention notice under Section 129 of the GST Act due to expired e-way bill validity.

Analysis:
The petitioner challenged the Ext.P4 detention notice issued under Section 129 of the GST Act, citing an expired e-way bill as the reason for detention. The court noted that the detention was justified under the circumstances of the expired e-way bill. However, considering the petitioner's plea, the court directed that upon furnishing a bank guarantee for the tax and penalty amount specified in Ext.P4 order, the respondents must release the consignment and the vehicle to the petitioner. Subsequently, the respondents were instructed to proceed with the adjudication process under Section 130 of the GST Act after providing notice to the petitioner and following the prescribed procedure. The petitioner was also required to provide a copy of the writ petition along with the judgment to the respondents for further action.

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