14 Feb 2019

E-Way Bill contains Three GST Invoices: Kerala High Court releases Goods on furnishing Simple Bond [Read Judgment]

In a case where the department detained the vehicle since dealer generated e-way bill showing three invoices, the Kerala High Court held that the goods can be released by furnishing simple bond. Petitioner, Stove Kraft Pvt Limited is a dealer.

The goods and vehicle of the petitioner were detained by the GST department on the ground that in the e-way bill generated, the petitioner has shown three invoices. Under the GST law, the separate e-way bill will have to be generated to each of the invoices, goods have been detained. Justice A Muhamed Mustaque observed that it is not a case where the e-way bill does not mention all the invoices.

“There may be a practical difficulty for the Department in tracking the invoices when multiple numbers 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 a simple bond,” the Court said.