Detention notice upheld under GST Act due to transportation document discrepancies. Bank guarantee for goods clearance.

The court found the detention notice under Section 129 of the GST Act prima facie justified due to discrepancies in transportation documents. The petitioner was allowed to clear the goods by providing a bank guarantee for the amount demanded in the notice. The court directed the adjudication process to resolve the dispute within one month, ensuring the petitioner's right to be heard. Clearance of goods was permitted with a bank guarantee, and the matter was referred for adjudication under the GST Act.

---

---

Issues: Challenge to detention notice under Section 129 of the GST Act

Analysis:
The petitioner challenged a detention notice issued under Section 129 of the GST Act, citing discrepancies in the transportation of goods covered by two e-way bills with only one invoice and a mismatch in the mode of transportation. The court found the detention notice prima facie justified based on these reasons.

Analysis:
The court heard arguments from the petitioner's counsel and the Government Pleader. The petitioner sought permission to clear the goods by providing a bank guarantee for the amount demanded in the detention notice. The court directed the respondent to allow the petitioner to clear the goods on furnishing the bank guarantee and instructed forwarding the files to the adjudicating authority for dispute resolution under Section 130 of the GST Act within one month.

Analysis:
The adjudication process must include hearing the petitioner and should be completed within the specified timeframe. The petitioner was instructed to provide a copy of the judgment and the writ petition to the respondent for further action. The judgment resolved the challenge to the detention notice by allowing clearance of goods with a bank guarantee and initiating the adjudication process under the GST Act.

---