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Detention of goods on the ground that the velidity period of the e-way bill has been expired.

Goods in Transit — The petitioner challenged the order of detention which was on the ground that the validity period of the e-way bill that accompanied the transportation had already expired at the time of detention. The respondents were directed that if the petitioner furnishes a bank guarantee for the tax and penalty amount, then the respondents shall release the consignment and the vehicle to the petitioner. The respondents shall, thereafter, proceed to adjudicate the issue after notice to the petitioner and in accordance with the procedure prescribed under Section 130 of the GST Act. — National Steel Agencies Vs. Asst. State Tax Officer Squad No. I, SGST Department, Palakkad, The State Tax Officer, Squad No. 1, SGST Department, Palakkad And The Commissioner of State Tax, State Goods And Services Taxes, Thiruvananthapuram [2019] 18 TAXLOK.COM 014 (Kerala)