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With a view to balance the equities, this court passed an interim order releasing the goods and the vehicle upon the writ applicant making deposit of the amount towards the tax and penalty.

Section 130 of the CGST Act, 2017— Goods in Transit —–The applicant submitted that vehicle along with the goods was in transit was detained on the ground that there was no Eway bill with the driver. The respondent counsel submitted that statement of the driver of the vehicle was recorded and few other discrepancies were noticed and the investigation is in progress. The matter is at the stage of Section 130 of the Act, 2017. The applicant counsel submitted that his client had generated the invoice and the E-way bill for the movement of the goods, however, inadvertently, the applicant mentioned the pincode of his office in Ahmedabad in the Eway Bill, instead of mentioning the Pincode of the dispatched godown of the vendor from where the goods were picked up. The Eway bill was otherwise in order in so far as the quantity and value of the goods is concerned. He requested the goods be ordered to be provisionally released upon deposit of the amount of tax and penalty. Held that:- The Hon’ble High Court directed the respondent to release the goods and the vehicle upon the applicant making deposit of the amount towards the tax and penalty. Post this matter on 10.03.2021.
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