E-way bill detention upheld, but conditional release of goods and vehicle allowed on bank guarantee pending final action.

Goods transported without a valid e-way bill were found liable to detention, so the detention was not treated as unjustified. The Court nevertheless permitted conditional release of the goods and vehicle on furnishing a bank guarantee for the amount stated in the detention proceedings, with the respondent required to complete the final order under Section 129(3) of the CGST Act, 2017. The detention was thus sustained at this stage, subject to compliance with the security condition for provisional clearance.

---

---

Issues: Whether the detention of goods for non-accompaniment of a valid e-way bill was unjustified, and whether the goods and vehicle could be released on furnishing a bank guarantee pending final action under Section 129(3) of the Central Goods and Services Tax Act, 2017.

Analysis: The transportation was found to have occurred without a valid e-way bill, and the detention was therefore not held to be unjustified. Taking note of the amount stated to be due in the detention proceedings, the Court directed that on furnishing a bank guarantee for that amount, the petitioner be permitted to clear the goods and vehicle, with the respondent to thereafter pass the final order under Section 129(3).

Conclusion: The detention was upheld at this stage, but conditional release of the goods and vehicle was ordered in favour of the petitioner on furnishing a bank guarantee.

---