Release of detained goods on compliance with Section 129 conditions upheld after offer of bank guarantee

Goods and conveyance detained under the CGST/SGST regime were required to be released where the petitioner offered compliance with the conditions in Section 129(1)(c). The refusal to accept the bank guarantee and keep the goods withheld pending adjudication was held unjustified once the statutory conditions were satisfied or offered for compliance. On that basis, release without further delay was directed, leaving the Section 129 proceedings to be finalised separately.

---

---

Issues: Whether the petitioner was entitled to release of the goods and conveyance on compliance with Section 129(1)(c) of the CGST/SGST Act, 2017, pending finalisation of the proceedings under Section 129.

Analysis: The petitioner was proceeding under Section 129 and expressed willingness to comply with the conditions prescribed in Section 129(1)(c). The refusal to accept the bank guarantee and release the goods pending adjudication was found unjustified when compliance with the statutory conditions was offered.

Conclusion: The petitioner was entitled to release of the goods and conveyance on compliance with the conditions under Section 129(1)(c), and the respondent was directed to effect release without further delay.

---