Petitioner is at liberty to raise all these points at the appropriate time when adjudication proceedings would be initiated. Writ petition is disposed of by directing the 1st respondent to release the goods on furnishing the bank guarantee and simple bond
Section 129 of the CGST Act — Goods in Transit -- The petitioner challenged detention order and prayed prayer for direction to the respondent to refrain from proceedings further under Section 129 of the Act. The petitioner confined his prayer for release of the goods against furnishing of the bank guarantee and simple bond in terms of the provisions of Section 129 of the Act.
Held that:- The Hon’ble High Court directed the respondent to release the goods on furnishing the bank guarantee and simple bond, and adjudication be also done in accordance with law, as expeditiously as possible.