2019 (7) TMI 841

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.... JUDGMENT The petitioner challenges Exts.P4 and P5 notices issued by the respondent as illegal and without jurisdiction. Ext.P4 is an order of detention made under Section 129 (1) of CGST Act, 2017 and Ext.P5 is a show-cause notice issued under Section 129 (3) of the Act. The petitioner contends that the subject matter of Exts.P4 and P5 is fully compliant with all the requirements of the Act a....

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.... for not only detention but also for release of goods, subject to the petitioner complying with the mandate of Section 129 of the Act. According to her, the petitioner if insists for the release of goods, the petitioner can furnish the bank guarantee for the tax and penalty amount demanded through Ext.P5 and the authority does not have difficulty in releasing the detained goods forthwith. 3. By....

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....t petition and adjudicate upon merits at this stage. To confirm to the scheme under the Act, the writ petition is disposed of by this order. The petitioner submits bank guarantee for the tax and penalty as shown in Ext.P5 and applies for release of goods by enclosing a copy of this order within two days from today. The respondent shall release the goods detained under Ext.P4 and subjected to en....