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if the petitioner furnishes a bank guarantee to cover the amount demanded, the respondent shall forthwith release the vehicles and the goods to the petitioner.

Goods in Transit — Section 129 & 130 of the CGST Act, 2017—The petitioner challenged the detention notices, insisting for paying certain amounts by way of security as a condition for release of the vehicles and the goods. The detention of the vehicles and goods was on the ground that the e-way bill covering the interstate movement of the goods had not been produced before the respondent. The petitioner submitted that the e-way bill covering the second leg of the journey was produced and could not produce the same for first leg of the journey. The petitioner submitted that he may be permitted to obtain a release of the vehicles and the goods on furnishing a bank guarantee.
Held that:- The Hon’ble High Court held that the detention of the vehicles and the goods cannot be said to be unjustified and directed the respondent to release the vehicle and goods, if the petitioner furnished a bank guarantee.—Enviro Safety Glass Vs. Assistant State Tax Officer, State Tax Officer, Commissioner of Goods And Services Tax, Vinayaka Safety Glass [2020] 26 TAXLOK.COM 063 (Kerala)

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