According to the SGST Act, 2017, and R.138A of SGST Rules, the Kerala High court states that if there is no declaration of paid on the GST E-Way bill 
Get to know about GST E Way bill and its generating process through online and SMS in a simple manner. Also, we have attached original screenshots of official E way bill portal for better understanding then goods cannot be held by the officials.
The assessee was shipping the traditional generator and he was caught by the assistant tax officer. There is no GST remarked on the e-way bill which is acknowledged by the transportation and the officer holds the vehicle including goods on the spot. In custody, he convicts by showing the invoice which has the information of tax paid, and also it is conducted through the transportation.
The Justice A.K Jayashankaran Nambiar said the sequence based on the Order Appeal filed by Mr.Krishnakumar for revoking the custody order and notice assigned by the respondent. The Rule 138A of State goods and service tax (SGST) 
Get the brief introduction of SGST, IGST and CGST. We have mentioned their full forms, meanings and adjustments of input tax credit under GST in India have explained the thought for records and devices which the person shows for proving himself.
In the custody the person carries
- The invoice and challan for the same case
- The xerox of the e-way bill or in the physical format or remarked on Radio Frequency Identification system fixed to convince the commissioner
The judges examine the case and with the submission by the person in prison and opined that this Writ is granted by quashing the detention order and demand notice.
In the light of the judgment of the same court dated 12.08.2020, W.P(C).No.16356 of 2020, the Hon’ble bench allowed the Writ petition for the petitioner.
