Expired e-way bill detention may be sustained, but goods can be released against bank guarantee pending adjudication.

Detention of consignments for an expired e-way bill was treated as justified, and the detention notice was not disturbed. At the same time, the goods were directed to be released on the petitioner furnishing a bank guarantee covering the tax and penalty amounts stated in the detention notice, with the dispute to proceed to adjudication under the Central Goods and Services Tax Act. The text reflects that expired e-way bill detention may be sustained, while conditional release can be granted against adequate security pending statutory adjudication.

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Issues: Whether detention of the consignments on the ground of expiry of the e-way bill was justified, and whether the goods should be released on furnishing security.

Analysis: The detention notice was issued because the e-way bill accompanying the consignment had expired. On that basis, the detention of the goods was not found to be unjustified. At the same time, taking note of the petitioner's offer to furnish security, the Court directed release of the goods on the petitioner furnishing a bank guarantee for the tax and penalty amounts determined in the detention notice, with the matter to be referred for adjudication under the Central Goods and Service Tax Act.

Conclusion: The detention was upheld, but release of the goods was permitted on furnishing a bank guarantee, and the dispute was left for adjudication.

Final Conclusion: The writ petition was disposed of with conditional relief for release of the consignments, while the validity of the detention was not disturbed.

Ratio Decidendi: Detention of goods for an expired e-way bill may be sustained, but release can be ordered against adequate security pending statutory adjudication.

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