Shanti Prime Publication Pvt. Ltd.
Goods in Transit — When the goods of the petitioner reached Surathkal, Karnataka, first, the vehicle broke down and required repairs. Once the vehicle got repaired on 13.08.2018, the transporter wanted to resume the journey. But in the meanwhile, the State of Kerala was caught in an unprecedented flood. To reach Edapally, Ernakulam, the transporter had no motorable road because most roads, by then, were inundated-even breached. The transport thus took more than usual time to reach Edapally. By then, the e-way bill had expired. The respondent authorities intercepted the vehicle and detained the goods under Section 129 of the GST Act. Writ petition disposed of holding that the respondents will release the goods after securing personal bond from the petitioner-that is, without insisting on the bank guarantee. — Chaithanya Granites And Marbles Vs. Assistant State Tax Officer  4 TAXLOK.COM 063 (Ker)