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Petitioner is directed to furnish a bank guarantee, the respondent shall release the articles to the petitioner, after taking a sample of the bags in the presence and acknowledgment of the petitioner.

Section 129 of the CGST Act, 2017— Goods in Transit -- The petitioner submitted that they transported goods on the basis of Tax Invoice and E-way bill but the consignment was detained on the ground that product is actually cotton bags and not as Roto Fabric Cloth Bag. The petitioner challenging the order prayed for release of the consignment, after the respondent take a sample of the bags. The petitioner further submitted that the respondent could not have detained the vehicle under the provisions of Section 129 (1) of the Act, 2017, because there has been no contravention. The respondent’s counsel submitted that the petitioner was attempting to transport it on the strength tax Invoice. The court observed that the goods must be released on the strength of sufficient security, which has been accepted by the petitioner on the condition that the respondent completes the statutory adjudication within a time frame. Held that:- The Hon’ble High Court directed the petitioner to furnish a bank guarantee, for the amount demanded, within one week, the respondent shall release the goods to the petitioner, after taking a sample of the bags. The adjudication shall be completed after affording necessary opportunity of being heard within three weeks.
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