The High Court of Kerala in its judgement has held that where the assessee has defaulted in not uploading Part B to the eway bill and the vehicle carrying goods are detained by the Inspecting Team, in that case the vehicle with the goods be released to the assessee on furnishing a bank guarantee for tax and penalty found due and a simple bond without sureties for the value of the goods in the form as prescribed under rule 140(1).
Facts of the Case:
- The vehicle was detained by the Inspecting Team for reason of Part-B of the e-way bill having not been uploaded.
- The learned Counsel for the appellant submits that Part-B was uploaded even before the notice and order.
- The detention itself was on 09.09.2018 and the subsequent uploading of the Part-B would not efface the defect as pointed out by the Detaining Officer.
Held:
The High Court held, “We, hence, direct that the vehicle with the goods be released to the appellant on furnishing a bank guarantee for tax and penalty found due and a simple bond without sureties for the value of the goods in the form as prescribed under Rule 140(1) of the CGST Rules. The Writ Appeal is disposed of.”
To download the complete order, Panel Source LLP W.A. 1907 of 2018
