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2020 (9) TMI 249 - HC - GSTRelease of detained goods alongwith vehicle, without insisting security deposit - attempt to evade tax or not - section 129 of CGST Act - HELD THAT:- The goods and vehicle detained pursuant to Ext.P3 detention order shall be released by the 1st respondent to the petitioner on the petitioner furnishing bank guarantee for the value of the amounts shown in Ext.P3 order. Thereafter, the 1st respondent may finalise the adjudication proceedings pursuant to the impugned Ext.P3 detention order, after affording reasonable opportunity of being heard to the petitioner, through the counsel, if any and orders may be passed finalising the said proceedings, without much delay, preferably within a period of 4-6 weeks from the date of production of the certified copy of this judgment. Petition disposed off.
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