Detention notice upheld for GST Act violation, bank guarantee required for clearance

The court upheld the detention notice under Section 129 of the GST Act due to discrepancies in the consignment and original invoice. The petitioner was directed to furnish a bank guarantee for the demanded amount for clearance. The 1st respondent was ordered to allow clearance upon bank guarantee submission and forward files to the adjudicating authority for dispute resolution under Section 130 of the GST Act within one month. The petitioner must provide a copy of the judgment and writ petition to the 1st respondent for further processing.

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Issues:
Challenge to detention notice under Section 129 of the GST Act based on discrepancies in consignment and original invoice.

Analysis:
The petitioner challenged a detention notice (Ext.P5) under Section 129 of the GST Act, citing discrepancies in the consignment and original invoice. The respondents objected to the detention on grounds of lack of original invoice support and detected variations in the transported goods. Upon reviewing Ext.P5, the court found the detention prima facie justified, leading to a hearing where the petitioner sought clearance by furnishing a bank guarantee for the demanded amount. The court directed the 1st respondent to allow clearance upon bank guarantee submission, followed by forwarding files to the adjudicating authority for dispute resolution under Section 130 of the GST Act. The adjudication must occur within one month of file submission, ensuring the petitioner's right to be heard. The petitioner was instructed to provide a copy of the judgment and writ petition to the 1st respondent for further processing.

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