The detention in question cannot be said to be unjustified because the transportation of the goods was not supported by a valid e-way bill.
Section 129 of the CGST Act, 2017—Goods in Transit -- The petitioner aggrieved by detention order and notice in Form GST MOV-7. The reason for detention was that the route described in the e-way bill did not match with the route by which the goods were actually being transported. The respondent considered that the transportation of the goods was not supported by a valid e-way bill. The court observed that the said detention cannot be said to be unjustified.
Held that:- The Hon’ble High Court directed that if the petitioner furnishes a bank guarantee for the amount demanded, the respondent shall permit him to clear the goods and the vehicle, and thereafter pass the final order under Section 129 of the Act.