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Taking note of the nature of the issue, I am of the view that the goods along with vehicle shall be released to the petitioner on executing simple bond.

Shanti Prime Publication Pvt. Ltd.

Section 129 of the CGST Act, 2017— Goods in Transit – The Petitioner is a dealer. The goods and vehicle have been detained. In the e-way bill generated, petitioner has shown three invoices. Separate e-way bill were to be generated to each of the invoices, goods have been detained. This is not a case where e-way bill does not mention all the invoices. There may be practical difficulty for the Department in tracking the invoices, when multiple number of invoices mentioned in the e-way bill generated.

Held that:- The Hon’ble High Court held that the goods along with vehicle shall be released to the petitioner on executing simple bond — Stove Kraft Pvt Limited Vs. The Assistant State Tax Officer, The Commissioner of State Tax [2019] 9 TAXLOK.COM 017 (Ker)