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The court did not find the detention to be unjustified. However, permitted to release the goods on furnishing of bank guarantee for tax and penalty amount.

Goods in Transit — The petitioner assailed the notice and determination order under Section 129 of the CGST Act, detaining the goods and vehicle belonging to the petitioner, on the ground that, a verification of the documents that accompanied the goods showed that the consignor and consignee are two different entities with different GISTINs and the transaction in question was supposedly a stock transfer. The petitioner was not able to point out as to why the particular transportation had to be viewed as one other than by way of supply. The detention is not found to be unjustified. However, the petitioner is permitted to obtain a release of the vehicle and the goods on furnishing a bank guarantee for the tax and penalty amount determined in the impugned determination order. — Daiwik Motors Vs. The Assistant Tax Officer, The Deputy Commissioner of Tate Tax, The Assessing Authority, Central Jurisdiction [2019] 19 TAXLOK.COM 005 (Kerala)

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