Transit detention for missing e-way bill upheld, with provisional release allowed against bank guarantee pending adjudication.

Goods detained in transit were not treated as unjustified where one segment of transport lacked a valid e-way bill, as the defect in Form GST-MOV-07 supported detention. The goods were nevertheless permitted to be released provisionally against a bank guarantee for the amount demanded, with the authorities directed to complete final adjudication under Section 129(3) of the GST Act. The note therefore records both the sustainment of detention on the e-way bill defect and interim clearance pending adjudication.

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Issues: Whether detention of goods in transit was unjustified when one segment of transportation was not covered by a valid e-way bill, and whether the goods could be cleared against a bank guarantee pending adjudication.

Analysis: The notice under Form GST-MOV-07 disclosed a defect in that a segment of the transport was not supported by a valid e-way bill. On that basis, the detention was not held to be unjustified. At the same time, the petitioner's request for interim clearance was accepted by directing release of the goods on furnishing a bank guarantee for the amount demanded, with the respondents to proceed to final adjudication under Section 129(3) of the GST Act.

Conclusion: The detention was upheld, but interim release of the goods against a bank guarantee was ed pending final adjudication.

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