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2019 (7) TMI 190 - HC - GSTDetention of goods u/s 129 (1) of CGST Act, 2017 - Part B of the E-Way Bill - omission or illegality in transportation of goods - HELD THAT:- To confirm to the scheme under the Act, the writ petition is disposed of by this order. The petitioner submits bank guarantee for the tax and penalty as shown in Ext.P4(d) and applies for release of goods by enclosing a copy of this order within two days from today. The 1st respondent shall release the goods detained under Ext.P4(c) and subjected to enquiry in Ext.P4(d) within twelve hours from the date and time of receipt of bank guarantee. The bank guarantee shall be kept valid for one month from today. Petition disposed off.
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