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Detention of goods cannot be said to be unjustified where actual mode of transportation is different from mode of transaction mentioned in e-way bill

Goods in Transit — Section 129 of the CGST Act —The Petitioner challenged the detention notice under Section 129 of the Act. The objection of the respondent was with regard to the transportation of the goods having been covered by two e-way bills, when there was only one invoice covering the transportation. It is also stated that the mode of transportation shown as per the e-way bills was through a road, whereas the goods were intercepted at the Ernakulam South Railway Station. The petitioner sought permission to clear the goods on furnishing of a bank guarantee.
Held that:- The Hon’ble High Court disposed the petition by directing the respondent to permit the petitioner to clear the goods and the vehicle on furnishing a bank guarantee for the amount demanded in Notice. Thereafter, the respondent shall forward the files to the adjudicating authority for an adjudication of the dispute under Section 130, which adjudication shall be completed only after hearing the petitioner, within a period of one month.—Febin Marine Foods Vs. Assistant State Tax Officer, State Tax Officer, State of Kerala, Commissioner of Goods And Services Tax [2020] 27 TAXLOK.COM 016 (Kerala)

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