Expired e-way bill in inter-State transit justified detention, with Section 129 show-cause proceedings still available before hearing.

Goods in inter-State transit may be detained where the e-way bill has expired and was not extended, and Rule 138(5) was treated as inapplicable to such movement. Rule 138(8) was applied to require the e-way bill to accompany the goods during conveyance. Because notice under Section 129(3) of the CGST Act had already been issued, the dispute was at the show-cause stage under Section 129, with an opportunity of hearing before the competent authority. The detention was therefore not interfered with and the writ petition was rejected.

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Issues: Whether detention of goods in transit was unjustified on the ground that the e-way bill had expired and was not extended, and whether the writ petition could be entertained despite the notice issued under the GST regime.

Analysis: The goods were transported from Karnataka to Kerala and were intercepted after the e-way bill had expired. The plea based on Rule 138(5) was held inapplicable to an -State movement, while Rule 138(8) was treated as requiring the e-way bill to accompany the goods during conveyance. Since notice under Section 129(3) of the Central Goods and Services Tax Act, 2017 had already been issued, the matter was considered to be at the stage of show cause under Section 129 and the petitioner had an opportunity of hearing before the competent authority.

Conclusion: The detention was not interfered with and the writ petition was rejected.

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