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I direct the 2nd respondent to release the goods and vehicle to the petitioner on the petitioner furnishing a bank guarantee to cover the tax and penalty amounts determined.

Goods in Transit — The petitioner is aggrieved by a detention of goods that were consigned under cover of e-way bill and invoice. The reason for detention was that, while the e-way bill was raised in favour of a consignee who had a GSTIN number, and was a defaulter in the filing of returns for almost 27 months, the e-way bill showed the consignment as meant for an unregistered dealer, so that the default of the registered dealer would not hamper the generation of the e-way bill to cover the transaction. Writ petition disposed of with the directions to the respondents to release the goods and vehicle to the petitioner on the petitioner furnishing a bank guarantee to cover the tax and penalty amounts determined in notice. — Top Hill Furniture Palace Vs. The Assistant Commissioner of State Tax, The State Tax Officer (Intelligence) [2019] 19 TAXLOK.COM 029 (Kerala)

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