Goods to be released on Bond even if multiple invoices in one e-way bill mentioned : HC

By | March 11, 2019
(Last Updated On: March 11, 2019)

HIGH COURT OF KERALA

Stove Kraft (P.) Ltd.

v.

Assistant State Tax Officer

A. MUHAMED MUSTAQUE, J.

W.P. (C) NO. 3957 OF 2019

FEBRUARY  11, 2019

Aji V. DevSmt. O.A. NuriyaAlan Priyadarshi Dev and M.G. Shaji for the Petitioner.

JUDGMENT

1. Petitioner is a dealer. The goods and vehicle have been detained; in the e-way bill generated, petitioner has shown three invoices. Noting that separate e-way bill will have to be generated to each of the invoices, goods have been detained. It is to be noted that, it is not a case where e-way bill does not mention all the invoices. There may be practical difficulty for the Department in tracking the invoices, when multiple number of invoices mentioned in the e-way bill generated. Anyhow, I am of the view that goods and vehicle shall be released to the petitioner on executing a bond. Though the learned Government Pleader submits that the petitioner’s case will be considered by the respondent by tomorrow. Taking note of the nature of the issue, I am of the view that the goods along with vehicle shall be released to the petitioner on executing simple bond.

2. The writ petition is disposed of.

S.K. JAIN

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