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Release of goods and vehicle on provisional basis.

Goods in Transit — The petitioner submits that the reasons assigned in the detention order are totally atrocious much less fallacious and could not have been detained while exercising the powers under Section 129 of the CGST Act. Section 129 of the CGST Act starts with a non obstante clause enabling the officers of Revenue to detain vehicles in case the vehicles are transported without statutory documents. The e-way bill at that relevant point of time did not mention the truck No. KL07 BY 3069 whereas at the relevant time it was no. KL07 CM 5213. Court cannot sit over the decision of the adjudicating authority to form an opinion. However, as an interim measure, the respondents are directed to release of vehicles provisionally on submission of the bank guarantee in terms of the provisions of Section 129. — Ceat Limited Vs. Assistant State Tax Officer, State Tax Officer, Assistant Commissioner of State Tax (Int.) , Commissioner (GST) [2020] 22 TAXLOK.COM 019 (Kerala)