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2020 (10) TMI 373 - HC - GSTDetention of goods - allegation that the detention was not justified since it was for reasons totally unconnected with the vehicle, and had more to do with incomplete information furnished by the consignor of the goods - HELD THAT:- The goods have been detained on account of various defects in the documents that accompanied the transportation of the goods as per the provisions of the GST Act and Rules. In that view of the matter, I do not see the detention to be unjustified. Taking note of the plea of the petitioner for an expeditious release of the vehicle that is detained, I direct that if the petitioner furnishes a bank guarantee for the tax and penalty amounts demanded in Ext.P5 notice, then the 3rd respondent shall release the goods and the vehicle to the petitioner - Petition disposed off.
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