Detention of Goods Upheld for Lack of E-Way Bill: Bank Guarantee Required

The High Court upheld the detention of goods and vehicle due to the lack of a valid e-way bill, as demanded under Section 129 of the GST Act. The respondents were directed to permit clearance upon the petitioner furnishing a bank guarantee for the specified amounts in the order.

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The petitioner challenged Ext.P8 notice and Ext.P9 order demanding tax and penalty under Section 129 of the GST Act for not having a valid e-way bill. The High Court found the detention justified and directed the respondents to allow clearance of goods and vehicle upon furnishing a Bank guarantee for the amounts demanded in Ext.P9 order.

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