2018 (5) TMI 1329 – KERALA HIGH COURT – 2018 (15) G. S. T. L. 591 (Ker.) – Detention of goods – Section 129(3) of the CGST/SGST Act, 2017 – vehicle details was not updated in the e-way bill – Held that: – the goods detained under a detention notice issued in terms of the CGST/SGST Act cannot be released unless a security equal to the amount demanded is insisted from the assessee – the 1st respondent is directed to release the goods and the vehicle to the petitioner on the petitioner furnishing a bank guarantee for the security amount demanded – petition disposed off. – W.P.(C).NO.15994 OF 2018 (Y) Dated:- 15-5-2018 – MR. A. K. JAYASANKARAN NAMBIAR, J. For The Petitioner : Sri. K. Srikumar (SR.) Sri. K. Manoj Chandran Sri.P.R.Ajithkumar Sr
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f the facts and circumstances of the case and the submissions made across the Bar, I dispose the writ petition with the following directions: (i) On a perusal of Ext.P3 detention notice, I find that the defect pointed out in the transportation of the goods is that the vehicle details was not updated in the e-way bill as mandated by Rule 138(2) of the CGST/SGST Rule of 2017. The learned Government Pleader would submit, on instructions, that inasmuch as the e-way bill has been made a mandatory document with effect from 1.4.2018, the petitioner cannot be heard to contend that a minor defect in a mandatory document cannot be a ground for detention. On a perusal of the rival submissions, and finding that a Division Bench of this Court has alread
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