E-way bill for a consignment of value < 50K for multiple invoices in the same conveyance

IN THE HIGH COURT OF KERALA

The Relevant Text of the Order as follows :

13. After hearing both sides and after careful evaluation of the facts and circumstances of this case, it is seen that the value of the tax and penalty demanded as per impugned Ext.P5 order is only Rs.20,274/- and the adjudication proceedings in pursuance to the impugned Ext.P5 detention order has not been finalised as of now in accordance with the law. True that some of the abovesaid contentions urged by the petitioner more particularly, the contention based on page 2 of Ext.P7 would really deserve serious consideration at the hands of the authorities while finalizing the adjudication proceedings in pursuance to Ext.P5 detention order. This Court is of the view that taking note of the nature of the course of action now projected before this Court, the case is only at the stage of detention of the goods and the vehicle concerned and therefore, this Court is of the considered view that the abovesaid rival contentions raised by both sides need not be resolved by this Court at this stage of the matter.

14. Accordingly, it is ordered that the 2nd respondent shall forthwith release the goods and vehicle detained pursuant to the impugned Ext.P5 detention order to the petitioner on the latter furnishing bank guarantee for the value of the amount of Rs.20,274/- as shown in the impugned Ext.P5 detention order. Thereafter, the 2nd respondent will immediately take steps to ensure that the adjudication proceedings in pursuance to Ext.P5 detention order are finalized in accordance with law and in that regard, the 2nd respondent shall issue notice of hearing to the petitioner and will permit the petitioner to submit written submissions in the matter and will thereafter afford reasonable opportunity of being heard to the petitioner and will pass orders finalizing the adjudication proceedings in pursuance to the Ext.P5 detention order, without much delay, preferably within a period of 4 weeks from the date of production of a certified copy of this judgment.

15. Before finalizing the said proceedings, the 2nd respondent should meticulously and effectively consider the various contentions urged by the petitioner and then pass orders finalizing the adjudication proceedings as aforestated.

With these observations and directions, the above W.P.(C.) will stand disposed of.