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Considering the submissions made by the counsel for the petitioner we are of the opinion that further continued detention of the vehicle and the goods would serve no purpose.

Section 129 of the CGST Act — Goods in Transit –-- The petitioner’s goods along with the vehicle have been detained on the ground that out of the two e-way bills generated by the petitioner validity of one of them had expired. The petitioner counsel submitted that on break down of the vehicle there was some delay. The petitioner had generated a fresh e-way bill, however, in the meantime, the respondent authorities have detained the goods and the vehicle. The consignee has paid the full tax on the value of the goods. The goods are perishable in nature. The court observed that further continued detention of the vehicle and the goods would serve no purpose and the vehicle with the goods be released on certain terms and conditions. Held that:- The Hon’ble High Court directed that the goods along with vehicle be released subject to the petitioner either depositing or giving Bank guarantee to the tune of 25% of possible duty with penalty and furnishing bond for the remaining amount of probable duty with penalty.
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