Where goods of assessee as well as vehicle had been detained on ground that vehicle details were not updated in e-way bill, Competent Authority was directed to release goods and vehicle on assessee furnishing a bank guarantee for security amount demanded in detention notice.
Section 68, read with section 129, of the Central Goods and Services-tax Act, 2017 and rule 138 of the Central Goods and Services Tax Rules, 2017/Section 68, read with section 129, of the Kerala State Goods and Services Tax Act, 2017 and rule 138 of the Kerala State Goods and Services Tax Rules, 2017 – Competent Authority had detained goods of assessee under transport as well as vehicle on ground that vehicle details were not updated in e-way bill as mandated by rule 138(2) – Whether Competent Authority was to be directed to release goods and vehicle on assessee furnishing a bank guarantee for security amount demanded in detention notice – Held, Yes.
Citation: [2018] 94 taxmann.com 198 (Kerala)