The petitioner is aggrieved by Ext.P4 detention order passed under Section 129 of the Central Goods and Service Tax Act. On a perusal of the detention order, it is seen that the detention of the vehicle was on the account of the fact that the documents produced by the driver of the vehicle showed the consignment as moving from Kasargod to Kolhapur, whereas the detention of the goods was at Perumbavoor. In view of the above, I find that the detention of the vehicle and the goods cannot be said to be unjustified. Taking note of the submission of the learned counsel for the petitioner that they are ready to clear the goods on furnishing a bank guarantee, I direct that if the petitioner furnishes a bank guarantee for the tax and penalty amounts determined in Ext.P7 order, then the 1 st respondent shall release the goods and vehicle to the petitioner. The said respondent shall thereafter, transfer the files to the adjudicating authority for an adjudication as contemplated under the Act.

This writ petition is disposed as above.