GST e-way bill detention may allow release against bank guarantee while adjudication on contravention continues.

Detention for non-entry of Part-B of an e-way bill was treated as a statutory GST violation warranting detention and not as a minor breach. The Court nevertheless directed release of the detained goods and vehicle forthwith on furnishing a bank guarantee for the amount mentioned in the detention proceedings, while preserving the department's right to complete adjudication after giving the taxpayer a reasonable opportunity of hearing. The matter therefore reflects interim release against security, with the alleged contravention, tax liability and penalty left for final adjudication in accordance with law.

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Issues: Whether goods and the vehicle detained for non-entry of Part-B of the e-way bill were liable to be released pending adjudication, and whether such default could be treated as a minor breach for the purpose of detention and penalty.

Analysis: The detention arose from omission to fill Part-B of the e-way bill. The Court accepted that the default attracted the statutory detention mechanism under the GST law and that the breach could not be treated as a minor one in view of the tax involved. At the same time, the Court directed that the detained vehicle and goods be released forthwith on the petitioner furnishing a bank guarantee for the amount indicated in the detention proceedings, while preserving the department's right to complete adjudication after giving a reasonable opportunity of hearing.

Conclusion: The goods and vehicle were ordered to be released against bank guarantee, and the detention proceedings were left to be adjudicated in accordance with law.

Final Conclusion: Interim release was granted to the petitioner, but the departmental proceedings on tax and penalty were allowed to continue to final adjudication.

Ratio Decidendi: Where goods are detained for a GST e-way bill violation, the Court may direct release against bank guarantee while permitting adjudication of the alleged contravention to proceed after hearing the person concerned.

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