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of <h1>Detention notice upheld under GST Act, petitioner can clear goods with bank guarantee. Adjudication process initiated.</h1> <h3>M/s. Hydrolic Corporation Kerala Versus The Asst. State Tax Officer, The Commissioner of State Gst, Tax Towers, Pranar Oils And Chemicals India Ltd.</h3> M/s. Hydrolic Corporation Kerala Versus The Asst. State Tax Officer, The Commissioner of State Gst, Tax Towers, Pranar Oils And Chemicals India Ltd. - TMI Issues: Detention notice under Section 129 of the GST ActAnalysis:The petitioner challenged Ext.P4 notice issued under Section 129 of the GST Act, which detained the vehicle and goods due to discrepancies between the goods inspected and those covered by the invoice and transportation documents. The court found the detention justified upon reviewing the reasons in Ext.P4. The petitioner sought clearance by providing a bank guarantee for the demanded amount. The court directed the 1st respondent to allow the petitioner to clear the goods upon furnishing the bank guarantee. Subsequently, the files were to be forwarded to the adjudicating authority for dispute resolution under Section 130 of the GST Act. The adjudication process was mandated to include a hearing for the petitioner within one month from the date of file submission. The petitioner was instructed to present a copy of the judgment and writ petition to the 1st respondent for further proceedings.
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