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<h1>Kerala HC: Bank Guarantee Required for Detained Goods Due to Missing E-way Bill</h1> <h3>M/s. ST. FRANCIS DE SALES PRESS Versus THE ASSISTANT STATE TAX OFFICER, THE ASSISTANT STATE TAX OFFICER (INTELLIGENCE), THE STATE TAX OFFICER (INTELLIGENCE)</h3> M/s. ST. FRANCIS DE SALES PRESS Versus THE ASSISTANT STATE TAX OFFICER, THE ASSISTANT STATE TAX OFFICER (INTELLIGENCE), THE STATE TAX OFFICER ... The petitioner approached the Kerala High Court regarding the detention of goods due to a missing e-way bill segment. The court directed the petitioner to furnish a bank guarantee to clear the goods, after which final adjudication would take place under Section 129(3) of the GST Act. The writ petition was disposed accordingly.