High Court orders release of detained perishable goods due to expired e-way bill

The High Court ordered the release of the petitioner's detained goods and vehicle, identified as perishable Amul Butter, due to an expired e-way bill. The petitioner was directed to deposit or provide a bank guarantee for 25% of the possible duty with a penalty and furnish a bond for the remaining probable duty and penalty. Upon compliance, the goods and vehicle were to be released, with the competent authority authorized to proceed with any unpaid duty adjudication. The petitioner was required to cooperate if a show cause notice was issued. The petition was disposed of, with pending applications considered resolved.

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Issues:
Detention of goods due to expired e-way bill validity.

Analysis:
The petitioner, a transporter, had goods detained by State GST authorities at the border due to one of the e-way bills' expiry. The petitioner's vehicle broke down, causing a delay in reaching the State border. Despite generating a fresh e-way bill with extended validity, the authorities detained the goods and the vehicle. The petitioner emphasized no intention to evade duty, as the consignee had already paid the full tax. The goods, identified as perishable Amul Butter, were at risk of damage in unprotected conditions. The High Court considered the submissions and decided that the continued detention served no purpose. They ordered the release of the vehicle and goods under certain terms and conditions.

The High Court directed the petitioner to either deposit or provide a bank guarantee for 25% of the possible duty with a penalty. The authorities were to inform the petitioner of the potential duty and penalty within two days. The petitioner was also required to furnish a bond for the remaining probable duty and penalty. Upon fulfilling these conditions, the vehicle and goods were to be released. The competent authority was permitted to proceed with adjudication regarding any unpaid duty, interest, or penalty. The petitioner was obligated to cooperate if a show cause notice was issued by the competent authority.

In conclusion, the petition was disposed of, with the High Court permitting direct service of the order copy to the respondent. Any pending applications were also considered disposed of.

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