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The reason for detention was that there was no valid document carried along with the vehicle while transporting it. I dispose the Writ Petition by permitting the petitioner to clear the vehicle on furnishing a bank guarantee

Section 129 of the CGST Act, 2017—Goods in Transit -- The petitioner aggrieved by detention order and notice issued to him detaining a vehicle that was being transported at his instance. The court observed that reason for detention was that there was no valid document carried along with the vehicle while transporting it. The petitioner sought permission to clear the vehicle on furnishing a bank guarantee. Held that:- The Hon’ble High Court permitted the petitioner to clear the vehicle on furnishing a bank guarantee for the amounts demanded in notice. After the clearance of the vehicle, the respondent shall pass the adjudication order in Form GST MOV-09 after considering the contentions of the petitioner with regard to the computation of the tax and penalty.