Interim release of detained goods and vehicle allowed after e-way bill amendment and security undertaking.

Detained goods and vehicle were permitted to be released on an indemnity bond where the detention arose from absence of a valid e-way bill, but the e-way bill was later amended. The Court noted the statutory position on release of seized goods and conveyance on furnishing security, and granted interim release without deciding the legality of the detention. The release was made conditional on a clear undertaking that the petitioner would comply with any adverse final order and pay tax and penalty within the stipulated time if directed.

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Issues: Whether the detained goods and vehicle could be directed to be released on furnishing an indemnity bond pending final adjudication.

Analysis: The order records that the vehicle was detained for want of a valid e-way bill, but the petitioner had subsequently obtained amendment of the e-way bill. The Court also noted the statutory position referred to by the authorities regarding release of seized goods and conveyance on furnishing security. In the interest of fairness, and without finally deciding the legality of the detention, the Court directed interim release on a clear undertaking that the petitioner would comply with any adverse final order and pay the tax and penalty within the stipulated time if so directed.

Conclusion: Interim release of the goods and vehicle on furnishing of an indemnity bond was permitted, in favour of the petitioner.

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