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The respondents have found that the invoice that accompanied the transportation of the goods did not contain any date thereon, I am of the view that the detention cannot be said to be unjustified. however, I permit the petitioner to clear the goods and the vehicle on furnishing a bank guarantee

Section 129 of the CGST Act — Goods in Transit -- The petitioner challenged a detention notice in Form GST MOV-07. The notice indicates that the respondents have found that the invoice that accompanied the transportation of the goods did not contain any date thereon, and moreover, while the shipping date was shown as 15.11.2020, the date shown in the e-way bill was 25.11.2020. Part-B of the e-way bill was not updated with the relevant railway RR number. The court observed that the detention cannot be said to be unjustified. Held that:- The Hon’ble High Court permitted the petitioner to clear the goods and the vehicle on furnishing a bank guarantee for the amount demanded.