Detention of Goods Upheld under GST Act

The court found the detention of goods during transportation under the Central Goods and Service Tax Act, 2017, not unjustified due to missing documentation. The petitioner was allowed to clear the goods and the vehicle by furnishing a bank guarantee for the specified amount demanded in the detention notice. The respondents were directed to release the goods and the vehicle upon the petitioner providing the bank guarantee, with instructions to proceed with passing the final order under Section 129(3) of the GST Act after release. The writ petition was disposed of accordingly.

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Issues: Detention of goods during transportation under the Central Goods and Service Tax Act, 2017.

Analysis:
The petitioner approached the court aggrieved by the detention of goods during transportation under the Central Goods and Service Tax Act, 2017. The order of detention was issued to the petitioner on the grounds that although an e-way bill was produced, a copy of the invoice accompanying the transportation was missing. The petitioner argued that a soft copy of the invoice was later provided, but it was found that the invoice was generated after the commencement of transportation. The court noted these facts and opined that the detention was not unjustified based on the evidence presented.

The petitioner requested permission to clear the goods and the vehicle by furnishing a bank guarantee for the amount demanded in the detention notice. Considering this request, the court directed the respondents to release the goods and the vehicle upon the petitioner furnishing a bank guarantee for the specified amount. The respondents were further instructed to proceed with passing the final order under Section 129(3) of the GST Act after the release of the goods and the vehicle to the petitioner.

In conclusion, the writ petition was disposed of with the above directions, allowing the petitioner to clear the goods and the vehicle by providing a bank guarantee as requested.

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