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Detention cannot be said to be unjustified where the goods on inspection were found to be different from those that were covered by the invoice and transportation documents.

Section 129 of the CGST Act —Goods in Transit – The Petitioners challenged the detention notice issued under Section 129. The main objection was that the goods on inspection were found to be different from those that were covered by the invoice and transportation documents. The petitioner sought to clear the goods on furnishing a bank guarantee.
Held that:- The Hon’ble High Court disposed the writ petition by directing the respondent to permit the petitioner to clear the goods and the vehicle on furnishing a bank guarantee. Thereafter, the respondent shall forward the files to the adjudicating authority for an adjudication of the dispute under Section 130, which adjudication shall be completed only after hearing the petitioner, within a period of one month.—Hydrolic Corporation Kerala Vs. The Asst. State Tax Officer, The Commissioner of State GST, Tax Towers, Pranar Oils And Chemicals India Ltd. [2020] 27 TAXLOK.COM 061 (Kerala)