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Detention of goods cannot be said to be unjustified where the invoice was generated after the commencement of the transportation.

Section 129 of the CGST Act — Goods in Transit – The petitioner challenged the order of detention issued to him in Form GST MOV-06 dated 27.09.2020. The petitioner had produced an e-way bill to cover the transportation of the goods but had not produced a copy of the invoice that ought to have accompanied the transportation of the goods. He had subsequently produced a soft copy of the invoice. The court observed that the soft copy of the invoice itself showed that the invoice was generated after the commencement of the transportation, therefore, the detention cannot be said to be unjustified. The petitioner submitted that he be permitted to clear the goods and the vehicle on furnishing a bank guarantee for the amount demanded in notice. Held that:- The Hon’ble High Court directed the respondents to release the goods and the vehicle to the petitioner, on his furnishing a bank guarantee for the amount demanded in notice. The respondents shall thereafter proceed to pass the final order in GST MOV-06 under Section 129(3) of the Act.