E-way bill expiry and goods detention: release of goods and vehicle depends on deposit of tax and penalty

Expired e-way bill after a vehicle breakdown and repair delay led to detention of goods and the vehicle, but the petitioner disputed any goods discrepancy and explained the delay. The matter turned on whether release could be obtained pending adjudication through compliance with the statutory detention mechanism. The order records that, where the petitioner deposits the tax and penalty in the prescribed manner, the detained goods and vehicle may be released under the goods detention provisions and corresponding rules.

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Issues: Whether, in the facts of the case, the detained goods and vehicle were liable to be released pending adjudication on the petitioner depositing tax and penalty in terms of the statutory mechanism.

Analysis: The goods were detained on the ground that the e-way bill had expired after a vehicle breakdown and subsequent repair delay. The petitioner explained the delay and asserted absence of any discrepancy in the goods, while also pointing to the authorisation issued by the consignor and expressing willingness to deposit the amount demanded. The order records that, pending further proceedings, release could be secured by compliance with the prescribed deposit requirement under the goods detention provisions and the corresponding rules.

Conclusion: The detained goods and vehicle were directed to be released in favour of the petitioner upon deposit of the tax and penalty in the prescribed manner.

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