Permission granted to release impounded vehicle upon bank guarantee, pending tax dispute resolution.

The court allowed the petitioner to clear the detained vehicle upon furnishing a bank guarantee for the demanded amounts, with the condition that the respondent would issue an adjudication order after considering the petitioner's contentions regarding tax and penalty computation under Section 129(3) of the GST Act. The government pleader was directed to inform the respondent of this decision for prompt action, and the petitioner was instructed to submit a copy of the writ petition and judgment to the respondent for further proceedings.

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Issues: Detention of vehicle due to lack of valid documents during transportation. Petitioner's request to clear the vehicle on furnishing a bank guarantee.

In this case, the petitioner challenged the detention order and notice issued for detaining a vehicle due to the absence of valid documents during transportation. The court noted that the reason for detention was the lack of proper documentation, which justified the detention. However, the petitioner sought permission to clear the vehicle by providing a bank guarantee for the demanded amounts without waiving the right to challenge the tax and penalty computation under Section 129(3) of the GST Act. The court allowed the petitioner to clear the vehicle upon furnishing a bank guarantee for the demanded amounts, with the condition that the respondent would issue an adjudication order after considering the petitioner's contentions regarding tax and penalty computation. The government pleader was directed to inform the respondent of this decision for prompt action, and the petitioner was instructed to submit a copy of the writ petition and judgment to the respondent for further proceedings.

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