Order Date – 22 December 2022

Facts ­– 

• The Petitioner, Shree Info System Solutions Pvt. Ltd, while transporting the web camera from one branch office in Chennai to another branch office in Mumbai, the vehicle was intercepted and detained on the ground that E-way bill was not generated for movement of the consignment.

Issue – 

• Whether the vehicle can be detained in the absence of E-way bill?

Order – 

• The Hon’ble High Court held that it is clear from the impugned order that the E-way bill was not generated till the conveyance was intercepted only after that they have generated the E-way bill. Thus the court set aside the impugned order.
• It was also held that the conveyance and goods shall be released on furnishing Bank Guarantee for the entire amount payable qua Section 129(1)(a) i.e., penalty of 200% of the tax payable.