Petitioner has approached this Court by challenging Exts.P4, 4(a) and P7 notices. The further prayer of the writ is for issuance direction to the 1st respondent to refrain from proceedings further under Section 129 of the State Goods and Service Tax Act (for short, ‘SGST Act’).

2. Sri.S.Anil Kumar, learned counsel appearing on behalf of the petitioner submits that the order of detention and imposition of penalty is not in terms of the Circular Ext.P5 paragraph No.3. At this stage of hearing this Court specifically apprised Sri.S. Anil Kumar that it would not be the domain to consider the applicability or non applicability of the Circular particularly when it is a prima facie view of the Adjudicating Authority to obtain the goods and imposition of penalty. Petitioner is at liberty to raise all these points at the appropriate time when adjudication proceedings would be initiated.

3. Faced with such view learned counsel for the petitioner confines his prayer for release of the goods against furnishing of the bank guarantee and simple bond in terms of the provisions of Section 129 of the SGST Act.

The aforementioned prayer is accepted.

Writ petition is disposed of by directing the 1st respondent to release the goods on furnishing the requirements of law as noticed above i.e., furnishing the bank guarantee and simple bond, and adjudication be also done in accordance with law, as expeditiously as possible.