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2019 (11) TMI 1362 - HC - GSTDetention of goods alongwith vehicle - detention on the ground that the E-way Bill did not indicate the correct number of the vehicle that was carrying the goods - non-compliance with the provisions of Section 129 of the CGST/SGST Act - HELD THAT:- The detention of the goods was justified for non-compliance with the provisions of Section 129 of the CGST/SGST Act, the respondent are directed o release the goods and vehicle of the petitioner, on the petitioner furnishing a bank guarantee to cover the tax and penalty amounts determined in Ext.P6 order. The respondent shall thereafter forward the files to the adjudicating authority for an adjudication in accordance with Section 130 of the CGST/SGST Act - petition disposed off.
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