Interim release of detained GST goods on bank guarantee while tax liability and e-way bill compliance remain for adjudication.

Detained goods and vehicle under the GST regime were ordered to be released on furnishing a bank guarantee securing the tax and proposed penalty, because further detention would serve no useful purpose where the goods were cement. The Court noted the dispute over whether the e-way bill had expired and whether the consignment value required an e-way bill under the relevant notification and rule, but left the questions of tax inclusion, violation, and liability to the competent authority for decision in accordance with law.

---

---

Issues: Whether the detained vehicle and goods were liable to be released pending adjudication, and on what conditions.

Analysis: The detention was made under the GST enactment on the premise that the e-way bill had expired. The Court noted the contention that the consignment value did not require an e-way bill under the relevant notification and rule, but also observed that the question whether tax was to be included in the value and whether there was a violation had to be decided by the authority in accordance with law. As the goods were cement and further detention would serve no useful purpose, the Court found it appropriate to secure the revenue by requiring a bank guarantee for the tax and proposed penalty as a condition for release.

Conclusion: The vehicle and goods were directed to be released on furnishing a bank guarantee for the tax and proposed penalty to the satisfaction of the respondents, while the adjudication on liability was left to the authority.

Final Conclusion: The petition succeeded only to the extent of securing interim release of the detained goods and vehicle, with the revenue claim preserved for determination in the statutory proceedings.

Ratio Decidendi: Where detained goods are perishable or susceptible to damage, interim release may be ordered on adequate security while leaving the issue of tax liability and penalty to be determined by the competent authority.

---