The detention at the instance of the respondents cannot be said to be unjustified. If the petitioner furnishes a bank guarantee for the said amount, then the respondent shall permit the petitioner to clear the goods and the vehicle.
Section 129 of the CGST Act, 2017---Goods in Transit -- The petitioner challenged detention of goods in FORM GST MOV on the ground that goods were not accompanied by a valid e-way bill. The respondent counsel submitted that the amount found due and payable by the petitioner in the order passed under FORM GST MOV-7 is Rs. 2,95,560/-.
Held that:- The Hon’ble High Court directed that if the petitioner furnishes a bank guarantee, then the respondent shall permit him to clear the goods and the vehicle. The respondent shall thereafter, proceed to pass the final order under Section 129(3) in FORM GST MOV-9.