Detention of conveyance under Rule 138 of Central Goods and Services Tax Rules, 2017, was held justified.

The petitioner has approached this Court aggrieved by Ext.P11 order of detention, whereby a consignment of goods transported at his instance was detained by the 3rd respondent on the ground that there was no valid e-way bill covering the transportation of goods in terms of Section 138 of the GST Rules.

2. I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondents.

On a consideration of the facts and circumstances of the case and submissions made across the Bar and taking note of the fact that the transportation of the goods was not covered by a valid e-way bill, I find that the detention cannot be seen as unjustified. Taking note of the submission of the learned counsel for the petitioner that he is prepared to furnish a bank guarantee for the amounts demanded, the writ petition is disposed by directing the 3rd respondent to release the goods and the vehicle to the petitioner on the petitioner furnishing a bank guarantee for the amount demanded in Ext.P11. The learned Government Pleader shall communicate the gist of this order to the 3rd respondent for enabling an immediate clearance of the goods on the petitioner complying with the condition aforementioned.