Detention of Consignment — The present Writ Petition is directed against the action initiated by the respondents detaining the consignments invoices. Unfortunately, the driver of the truck by negligence failed to carry the said invoices showing the transaction between the petitioner and the 3rd respondent. On 24.02.2020, the vehicle was intercepted and found that the documents tendered by the driver of the transportation of the consignments from Gujarat to Kollam were defective, resulting into detention order Ext.P8 and 9. He submits this as a human error, as E-Way bill reflected entry of Kollam. Therefore the detention as per Sec.129 is not sustainable. I am of the view that this court would not be an appropriate authority to adjudicate the controversy to either of the human error or intentional or willful. It would be the domain of the adjudicating authority. For the time being, the goods detained can be released, subject to the compliance of conditions referred to in Sec.129(1) of the Act and Rule 43 of 2017.
Paxal Chemical Industry (P) Ltd. Vs. Asst. State Tax Officer (Intelligence) , State Goods And Services Tax Department, Squad II, Chengannur, Commissioner, State Goods And Services Tax Department  22 TAXLOK.COM 083 (Kerala)