Detained Vehicle was release on furnishing bonds and securities

Case Details:

Issue- In the above case, the petitioner has challenged the detention of goods and vehicle is illegal. Vehicle in movement of the petitioner was detained by the respondent authority in respect of expired E-way bill. Petitioner contented that the impugned goods have suffered applicable GST and the goods are not liable for confiscation under section 130 of the Central Goods and Services Tax Act, 2017 and due to breakdown and poor network coverage, E-way bill was not able to be revalidated and therefore, the detention of the goods and vehicle is illegal.

Held- The respondent authority was directed to complete the adjudication following the detention of goods pursuant to order within one month from the date of receipt of copy of this judgment. In the meantime, the first respondent shall release the goods covered by order and the aforesaid vehicle on the petitioner executing a bond for the value of the goods in FORM GST INS-04 and furnishing security in the form of Bank Guarantee equivalent to the amount of applicable tax, interest and penalty payable.