Court quashes detention notices, orders release of goods without tax details on e-way bill

The Court allowed the writ petition, quashed the detention notices, and directed the release of the goods and vehicle to the petitioner upon presenting a copy of the judgment. The Court found that there is no requirement to specify tax payment details in the e-way bill as per the SGST Act and Rule 138A of the SGST Rules, noting that the tax payment details were included in the accompanying invoice.

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Issues: Detention of consignment due to non-mention of IGST in e-way bill

Analysis:
The petitioner challenged the detention notices (Exts.P6 and P7) issued by the 1st respondent regarding a consignment of used generators due to the non-mention of IGST in the e-way bill accompanying the transportation. The petitioner argued that Rule 138A of the SGST Rules does not mandate the mention of IGST in the e-way bill. After hearing both parties, the Court found merit in the petitioner's contention. The Court noted that as per the SGST Act and Rule 138A of the SGST Rules, there is no requirement to specify tax payment details in the e-way bill. It was acknowledged that the tax payment details were included in the accompanying invoice, which was not disputed by the respondents. Referring to a previous judgment, the Court allowed the writ petition, quashed the detention notices, and directed the release of the goods and vehicle to the petitioner upon presenting a copy of the judgment. The Government Pleader was instructed to inform the 1st respondent accordingly to facilitate prompt clearance of the goods and vehicle.

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