As per Ext.P3 order, the petitioner’s vehicle bearing No.AP 39T 7279 was detained by the first respondent on 18.12.2021 alleging expiry of E-Way bill for transporting goods covered by Ext.P2. According to the petitioner, due to the break down of the vehicle and poor network coverage, E-way bill which had expired at 11.59 p.m on 17.12.2021 could not be revalidated. According to him, 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 therefore, the detention of the goods and vehicle is illegal. The petitioner has preferred this writ petition to quash Exts.P3 and P4 and for a direction to the first respondent to release the goods covered by Ext.P1 and vehicle No.AP 39T 7279 within a time limit prescribed by this Court.

2. I have heard the learned counsel for the petitioner and the learned Government Pleader.

3. In the facts and circumstances of the case, there will be a direction to the first respondent to complete the adjudication following the detention of goods pursuant to Ext.P4 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 Ext.P1 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. This will be subject to further orders to be passed by the first respondent as aforesaid.

Writ petition is disposed of with the above directions.