Since the article in question is a perishable one, goods along with the vehicle, can be released to petitioner, if they offer a bank guarantee for the amount mentioned in notice
Section 129 of the CGST Act, 2017— Goods in Transit -- The petitioner challenging detention order submitted that the consignment was detained on the ground that the supplier has not produced documents matching with its original destination. He submitted that allegations are baseless, since circular postulates that it is only when the error in the address/pin code of the consigner or consignee mentioned has the effect of increasing the validity period of the E-Way bill, proceedings be initiated. The respondent counsel submitted that proceedings have been issued under a bonafide suspicion that the petitioner is attempting to use the same E-Way bill for different consignments, involving multiple transactions. If the petitioner is willing, the consignment, being a perishable one, along with the vehicle, can be released, if they offer a bank guarantee, so that the adjudication proceedings can be issued within two weeks.
Held that:- The Hon’ble High Court directed the petitioner to furnish a bank guarantee, for the amount demanded, the respondent shall release the goods to the petitioner, without any avoidable delay. The adjudication shall be completed after affording necessary opportunity of being heard within two weeks.