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HC dispose the writ petition with a direction to the respondents to permit the petitioner to clear the goods and the vehicle on furnishing a Bank guarantee for the amounts demanded

Section 129 of the CGST Act — Goods in Transit – The petitioner challenged the notice and order demanding tax and penalty under Section 129 of the Act. The court observed that the detention of the vehicle was on the ground that the consignment was not accompanied by a valid e-way bill. The petitioner submitted for permission to clear the goods and the vehicle on furnishing a Bank guarantee. Held that:- The Hon’ble High Court directed the respondents to permit the petitioner to clear the goods and the vehicle on furnishing a Bank guarantee for the amounts demanded in the order.