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<h1>Kerala High Court Orders Release of Detained Goods & Vehicle with Bank Guarantee</h1> The Kerala High Court ordered the release of detained goods and vehicle upon the petitioner furnishing a bank guarantee for the specified amount. The ... Detention of goods alongwith vehicle - expired E-Way bill - HELD THAT:- The learned counsel for the petitioner submits, however, that there is an issue regarding the legality of inclusion of the cess component in the quantification of the amount liable to be paid under Section 129 of the GST Act, the respondents are directed to release the goods and vehicle on the petitioner furnishing a Bank guarantee for the amount demanded in Ext.P10 order. Petition disposed off. Issues: Detention of goods due to expired e-way bill, legality of inclusion of cess component in quantification under S. 129 of the GST ActThe petitioner approached the Kerala High Court aggrieved by the detention of goods during transportation, as per the Ext.P8 order in FORM GST MOV-9, citing the expiration of the e-way bill as the reason for detention. The Court found the detention justified since the transportation lacked a valid transport document at the time of detention. However, the petitioner raised concerns about the legality of including the cess component in the amount payable under Section 129 of the GST Act. The Court directed the release of the goods and vehicle upon the petitioner furnishing a bank guarantee for the amount specified in Ext.P10 order. Importantly, the clearance against the bank guarantee was specified to not prejudice the petitioner's right to challenge the legality of the cess inclusion and raise other legal contentions in the forthcoming appeal against the impugned order before the appellate authority.In conclusion, the Kerala High Court disposed of the writ petition by ordering the release of the goods and vehicle upon the petitioner providing a bank guarantee for the specified amount, allowing the petitioner to contest the legality of the cess component inclusion and raise other legal arguments in the anticipated appeal against the impugned order.
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