Absence of Vehicle Number in EWay Bill
The Kerala High Court, while considering a bunch of petitions challenging the detention of goods for not containing the vehicle details in the EWay Bill, ordered to direct the goods by paying sufficient bank guarantee and bond.
The petitioners are the transporters. When they had been carrying goods, the respondent State Tax Officer intercepted them and detained the vehicle. It is because the EWay Bill the petitioners carried with the consignment did not contain the vehicle details.
Though the vehicle and the goods detained, the petitioners approached the High Court seeking a declaration that the non-filling up of Part-B, comes under the ambit of Section 126(1) of CGST Act, 2017 and not to be penalised under section 129/(1). The petitioners further requested the Court to permit them to release the goods and hand over the same to the consignee.
Justice Dama Seshadri Naidu observed that the issue is already settled in the case of Renji Lal Damodaran Vs. State Tax Officer.
“Applying the ratio of that judgment, I direct that respondent authorities to release the petitioner’s goods and vehicles on their “furnishing Bank Guarantee for tax and penalty found due and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules,” the Court said.