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We direct that the vehicle with the goods be released to the appellant on furnishing a bank guarantee for tax and penalty found due and a simple bond without sureties for the value of the goods in the form as prescribed under Rule 140(1) of the CGST Rules.

Shanti Prime Publication Pvt. Ltd.

Release of detained vehicle with goods—Invalid E-way Bill—In the instant case, petitioner is aggrieved with is that the collection of security in the form of simple bond for the value of the goods and bank guarantee equivalent to the amount of applicable tax, interest and penalty.
Held that—The defect found was that the intercepted vehicle was carrying an invalid e-way bill. The document was categorized as invalid for reason of Part-B of the bill having not been uploaded and not accompanying the goods.
The learned Counsel for the appellant submits that Part-B was uploaded even before the notice and order, on 10.09.2018. The detention itself was on 09.09.2018 and the subsequent uploading of the Part-B would not efface the defect as pointed out by the Detaining Officer.

The vehicle with the goods directed to be released to the appellant on furnishing a bank guarantee for tax and penalty found due and a simple bond without sureties for the value of the goods in the form as prescribed under Rule 140(1) of the CGST Rules - petition disposed off. — Panel Source Llp Vs. Assistant State Tax Officer [2018] 5 TAXLOK.COM 52 (Ker)