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2020 (8) TMI 735 - HC - GSTDetention of consignment - detention on the ground that the documents did not reflect the transaction covered by the transportation that was apprehended - Section 130 of GST Act - HELD THAT:- The 1st respondent are directed to release the goods and the vehicle to the petitioner on the petitioner furnishing a bank guarantee for the amount mentioned in Ext.P7 notice. The respondents shall, thereafter, transmit the files to the adjudicating authority for an adjudication of the issue under Section 130 of the GST Act. Petition disposed off.
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