Court Orders Release of Consignment & Vehicle to Petitioner with Bank Guarantee

The court directed the respondents to release the consignment and vehicle to the petitioner upon furnishing a bank guarantee for the specified tax and penalty amount in the detention notice under Section 129 of the GST Act. The respondents were instructed to proceed with the adjudication process as per Section 130 of the GST Act after providing notice to the petitioner. The petitioner was required to submit a copy of the writ petition and judgment to the respondents for further action.

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Issues:
Detention notice under Section 129 of the GST Act due to expired e-way bill validity period.

Analysis:
The petitioner challenged the Ext.P3B detention notice issued under Section 129 of the GST Act, citing the expiration of the e-way bill validity period as the reason for detention. The court noted that under such circumstances, the detention was not unjustified. However, considering the petitioner's plea, the court directed that upon furnishing a bank guarantee for the tax and penalty amount specified in the Ext.P3B order, the respondents must release the consignment and the vehicle to the petitioner. Subsequently, the respondents were instructed to proceed with the adjudication process after providing notice to the petitioner and following the procedure outlined in Section 130 of the GST Act. The petitioner was further instructed to submit a copy of the writ petition along with the judgment to the respondents for further action.

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