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The writ petition is disposed by directing the respondents to release the goods and the vehicle to the petitioner, on the petitioner furnishing a Bank guarantee

Section 129 of the CGST Act — Goods in Transit –-- The petitioner challenged the notice under Section 129(3) of the Act detaining his goods and vehicle. The value of the goods as shown in the e-way bill in the e-way bill portal was seen to be different from that shown in the hard copy of the e-way bill. The petitioner submitted that the e-way bill that was uploaded in the portal contained the value that was originally ascribed to the goods in question, and at the time of transportation of goods, additional goods of relatively lower value were also entrusted with the transporter and a revised invoice as well e-way bill generated to cover the said transaction. The revised e-way bill could not be uploaded into the system before the commencement of the transportation. The court observed that the explanation offered ought to be considered by the respondents before passing the final order under Section 129(3). Held that:- The Hon’ble High Court directed the respondents to release the goods and the vehicle on furnishing a Bank guarantee making it clear that the objections furnished by the petitioner shall be duly considered by the respondents, and the petitioner afforded an opportunity of hearing, before passing the final order in Form GST MOV-9.