Goods in Transit — Counsel for the petitioner without prejudice to the rights, challenging the action of the authorities detaining the goods, submits that he would get the goods, taken into custody at the time of interception in the absence of validity of the E-way Bill, released by furnishing the bank guarantee as per the provisions of Section 129 of the CGST Act.

Held that :- Keeping in view the aforementioned request, the writ petition is disposed of with a direction that in case the petitioner furnishes the bank guarantee, in terms of the provisions of Section 129 of the CGST Act for release of the vehicle and goods seized, if it is found to be in order and in accordance with law be ordered to be released. It is made clear that the adjudication proceedings may continue and culminate into final order, after affording the opportunity of hearing to the petitioner. — Matha Wood Industries Vs. The Assistant State Tax Officer (Int) O/O The Assistant Commissioner (Int.) Squad -V, Sgst Department, The State Tax Officer (Int.) Squad -V, Sgst Department, The Assistant Commissioner (Int.) O/O The Assistant Commissioner (Int) SGST Department [2020] 22 TAXLOK.COM 022 (Kerala)