One Eway bill for Multiple Invoices : HC released Goods on Simple Bond

By | February 14, 2019
(Last Updated On: February 14, 2019)


Kerala High Court

Stove Kraft Pvt. Limited Vs Assistant State Tax Officer

WP(C).No. 3957 of 2019

Date of Judgement/Order : 11/02/2019

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.

The writ petition is disposed of.

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Vehicle entered city before expiry of time in eway bill, Seizure order quashed : HC

Goods can not be seized even if not accompanied with part-B of e-way bill : HC

Goods couldn’t be seized if e-way bill generated before seizure order: HC

Release of detained goods due to wrong distance in Eway Bill : HC direction to GST authorities

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