GST transit detention upheld for material invoice and e-way bill discrepancies, with provisional release allowed against bank guarantee.

Detention of goods and the vehicle under the GST e-way bill regime was treated as justified where the invoice lacked a date, the shipping date differed from the e-way bill date, and Part-B was not updated with the railway RR number. The note states that these document discrepancies were material enough to sustain detention, while provisional release could still be secured by furnishing a bank guarantee for the amount demanded in the detention notice. Adjudication was to continue under Section 129(3), so the challenge to detention failed on merits but interim clearance on security was permitted.

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Issues: Whether detention of goods and the vehicle in GST MOV-7 was justified on account of defects in the accompanying invoice and discrepancies in the e-way bill, and whether the goods and vehicle could be released on furnishing security pending adjudication under Section 129(3) of the Central Goods and Services Tax Act, 2017.

Analysis: The invoice accompanying the transport did not bear a date, the shipping date shown was 15.11.2020 while the date in the e-way bill was 25.11.2020, and Part-B of the e-way bill had not been updated with the relevant railway RR number. On those facts, the detention could not be treated as unjustified. At the same time, the petitioner was permitted to secure release of the goods and vehicle by furnishing a bank guarantee for the amount demanded in the detention notice, and the respondents were directed to proceed with adjudication under Section 129(3).

Conclusion: The detention was upheld, but interim release of the goods and vehicle was permitted on furnishing a bank guarantee, with adjudication to follow under Section 129(3).

Final Conclusion: The challenge to detention did not succeed on merits, though limited relief was granted for provisional clearance of the goods and vehicle against security pending statutory adjudication.

Ratio Decidendi: Detention of goods in transit is justified where the accompanying documents reveal material discrepancies affecting compliance under the GST e-way bill regime, while provisional release may still be ordered on furnishing adequate security pending adjudication.

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