2020 (8) TMI 283

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....llegal and without jurisdiction. Ext.P6 is an order of detention made under Section 129 (1) of CGST Act, 2017 and Ext.P7 order of demand. The petitioner contends that the subject matter of Exts.P6 and P7 is fully compliant with all the requirements of the Act and the petitioner was in a position to demonstrate within the time given by the authorities that E-Way Bill was generated and produced for ....

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.... 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.P7 and the authority does not have difficulty in releasing the detained goods forthwith. 3. By way of reply, Advocate Shaji Thomas submits that the petitioner since is confident that the transit of goods was strictly in accordance with the requirem....

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....er submits bank guarantee for the tax and penalty as shown in Ext.P7 and applies for release of goods by enclosing a copy of this order within two days from today. The 2nd respondent shall release the goods detained under Ext.P6 and subjected to enquiry in Ext.P7 within twelve hours from the date and time of receipt of bank guarantee. The bank guarantee shall be kept valid for six weeks from today....