The High Court of Tripura directed the respondent authority to release the goods and the vehicle within 3 days if the petitioner furnished the indemnity bond.
The vehicle of the petitioner got stuck in Raipur during the lockdown and it suffered a mechanical failure. Consequently, trans-shipment was done. However, the amendment in the e-way bill could not be immediately done for the lockdown.
The vehicle reached the Churaibari check post when the Superintendent of State Tax (GST) Churaibari Enforcement Wing detained the vehicle finding that proper E-way bill was not being carried by the said vehicle. In the meanwhile, the petitioner got the E-way bill amended by the competent authority and the same was produced to the said superintendent but he denied to take cognizance of the amended e-way bill and refused to release the goods that were being carried by the vehicle.
The division bench of Justice S. Talapatra and Justice S.G. Chattopadhyay in the interest of justice held that the respondent authority shall release the goods and the vehicle, if the petitioner furnished the indemnity bond undertaking clearly that in the event of any adverse order from this court or on the issuance of direction to make tax and penalty as imposed by the Superintendent of State Tax (GST), Churaibari Enforcement Wing, the petitioner shall, within seven days, pay the entire amount to the competent authority without raising any further plea.
“If the Superintendent of State Tax (GST) Churaibari Enforcement Wing is satisfied that the indemnity bond has been submitted in terms of this order, he shall release the vehicle and goods within three days from the submission of the indemnity bond,” the bench further said.