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Detention of goods on the ground that validity of e-way bill has expired, cannot be said to unjustified.

Goods in Transit — Detention notice was issued to the petitioner detaining a consignment of goods, on the ground that, the validity of the E-Way Bill that accompanied the consignment of goods had expired.  The detention of the goods cannot be said to be unjustified. Writ petition disposed of with the direction that if the petitioner furnishes a bank guarantee for the tax and penalty amounts determined in the notice, then the respondent shall release the goods to the petitioner. — Sundharams Private Limited Vs. Assistant State Tax Officer, The Sales Tax Officer, Commissioner, Goods And Service Tax Authority, Assistant Commissioner Goods And Service Tax Department, State of Kerala, Union of India [2019] 19 TAXLOK.COM 027 (Kerala)