TMI Blog2020 (8) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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. Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent cannot be said to be unjustified. 2. I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondent. 3. Taking note of the submission of the learned counsel for the petitioner, I direct the 1st respondent to release the goods and the vehicle to the petitioner on the petitioner furnishing a bank guarantee for the amount mentioned in E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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