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.

Goods can not be released under GST by simple bond : HC

GST on Supply , not on nature of transport ,No Eway bill required for transportation of used personal effect (New Car Purchased) : HC

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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About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email :

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