Usman M. vs. The Commissioner Of State Gst And Others
(Kerala High Court, Kerala)

Case Law
Petitioner / Applicant
Usman M.
Respondent
The Commissioner Of State Gst And Others
Court
Kerala High Court
State
Kerala
Date
Sep 7, 2020
Order No.
WP(C).No.18098 OF 2020(J)
TR Citation
2020 (9) TR 3307
Related HSN Chapter/s
N/A
Related HSN Code
N/A

ORDER

The petitioner has approached this Court aggrieved by Ext.P11 order of detention, whereby a consignment of goods transported at his instance was detained by the 3rd respondent on the ground that there was no valid e-way bill covering the transportation of goods in terms of Section 138 of the GST Rules.

2. I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondents.

On a consideration of the facts and circumstances of the case and submissions made across the Bar and taking note of the fact that the transportation of the goods was not covered by a valid e-way bill, I find that the detention cannot be seen as unjustified. Taking note of the submission of the learned counsel for the petitioner that he is prepared to furnish a bank guarantee for the amounts demanded, the writ petition is disposed by directing the 3rd respondent to release the goods and the vehicle to the petitioner on the petitioner furnishing a bank guarantee for the amount demanded in Ext.P11. The learned Government Pleader shall communicate the gist of this order to the 3 rd respondent for enabling an immediate clearance of the goods on the petitioner complying with the condition aforementioned.

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