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2020 (12) TMI 945 - HC - GSTDetention of goods alongwith the vehicle - goods detained by the respondent for the reason that the transportation of the goods was not accompanied by a valid e-way bill - Section 129(3) of the GST Act - HELD THAT:- Taking note of the request of counsel for the petitioner for permission to clear the goods and the vehicle on furnishing a bank guarantee for the amount demanded in Ext.P3, the writ petition is disposed off by directing that if the petitioner furnishes a bank guarantee for the amount demanded in Ext.P3 notice, then the respondent shall release the goods and the vehicle to the petitioner, and thereafter proceed to adjudicate the matter, after hearing the petitioner, under Section 129(3) of the GST Act.
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