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2020 (3) TMI 357 - HC - GSTDetention of goods alongwith vehicle - Section 129(3) of the Central Goods and Services Tax Act, 2017 - detention on the premise that the consignment was not accompanied by invoice - compliance with the provisions of Rule 138(A) of the Central Goods and Services Tax Act, 2017 - requirement with the furnishing of Bank Guarantee - HELD THAT:- Petitioner is not willing to pay the security in the form of bank guarantee equivalent to the amount of applicable tax, interest and penalty, without expressing any opinion on the merits as to strict applicability of Rule 138(A) or Rule 55 read with Section 129 or Rule 140. In my view, it is in the domain of the adjudicating authority. Since the goods are already lying seized with effect from 27.02.2020, the goods can be released on furnishing of Bank guarantee for the full amount as per provision of Section 129 of CGST Act, 2017 - the writ petition with a direction to the adjudicating authority to adjudicate the matter with regard to the goods being in compliance with the provisions of the Act or otherwise as expeditiously as possible.
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