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The detention cannot be said to be unjustified for the reason that the transportation of the goods was not accompanied by a valid e-way bill

Section 129 of the CGST Act, 2017— Goods in Transit -- The petitioner challenged detention notice. The goods and the vehicle were detained by the respondent on the ground that the transportation of the goods was not accompanied by a valid e-way bill. The detention cannot be said to be unjustified. The petitioner submitted for release of goods and the vehicle on furnishing a bank guarantee for the amount demanded. Held that:- The Hon’ble High Court directed that if the petitioner furnishes a bank guarantee for the amount demanded, then the respondent shall release the goods and the vehicle to the petitioner, and thereafter proceed to adjudicate the matter, after hearing him.