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The detention was on the basis of an alleged irregularity that the appellant had failed to generate the eway bill, as required under rule 138 of CGST Rules, 2017.

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Alternate Remedy — Order passed by the respondents under section 129(3) of the CGST Act, 2017 is under challenged in writ appeal. Contention of the petitioner are not acceptable that the authority cannot very well decide as to whether there existed any statutory obligation on the part of the appellant in generating e-way bill, while the transporting the goods in question. Thus, the writ appeal dismissed on account of availability of statutory remedy. — Forus Motors Vs. State Tax Officer Second Circle, State Gst Dept., Thrissur and The Asst. State Tax Officer, Thrissur [2019] 14 TAXLOK.COM 011 (Kerala)