So many cases came in front in the investigation where the commercial vehicle carried the consignment but without the vehicle details on E- Way Bill in Kerala.
In this case, the Kerala court has issued the orders and reported that the transporters have to show the bank guarantee and bond at the time of relieving goods.
The transporters have filed the petitions against the state tax officials for detaining and intercepting their vehicles. The State Tax Officers detained the consignments as the transporters did not bring E- Way Bill or vehicles documents while transiting goods from one place to another.
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In respect of this, petitioners have requested to the court to allow to release the goods and hand over to the consignee.
“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”, said court.