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I dispose of the writ petition with a direction to the petitioner to seek the release of the goods and carriage on furnishing of the bank guarantee.

Goods in Transit The grievance of the petitioner in the instant case is that while transporting the goods for the purpose of weighing was intercepted by the officials of the State Goods and Service Tax, for the reason that in Ext.P2 Delivery Chelan, instead of IGST inadvertently CGST and SGST was levied. It is in this circumstances, the jurisdiction of this Court has been invoked for issuing an appropriate direction to release the goods without collecting tax and penalty.

Held that :- I dispose of the writ petition with a direction to the petitioner to seek the release of the goods and carriage on furnishing of the bank guarantee and other charges as enshrined under Section 129 subject to condition that the adjudicating authority would afford an opportunity of hearing to the petitioner for imposition of the penalty, strictly in accordance with law and till such time, the bank guarantee furnished by the petitioner shall not be encashed. On furnishing the bank guarantee, the goods carriage along with goods may be released forthwith. — Tiger Steels Vs. Assistant State Tax Officer [2020] 22 TAXLOK.COM 030 (Kerala)