The petitioner has approached this Court aggrieved by Ext.P3 detention order and Ext.P4 notice issued to him detaining a vehicle that was being transported at his instance. On a perusal of Ext.P4 detention notice, I find that the reason for detention was that there was no valid document carried along with the vehicle while transporting it. Taking note of the said reason, I find that the detention cannot be said to be unjustified. The learned counsel for the petitioner however seeks permission to clear the vehicle on furnishing a bank guarantee for the amounts demanded in Ext.P4 without prejudice to his right to contest the computation of the tax and penalty in proceedings under Section 129 (3) of the GST Act.

Taking note of the said submission, I dispose the Writ Petition by permitting the petitioner to clear the vehicle on furnishing a bank guarantee for the amounts demanded in Ext.P4 notice. It is made clear that after the clearance of the vehicle, the respondent shall pass the adjudication order in Form GST MOV 09 after considering the contentions of the petitioner with regard to the computation of the tax and penalty. The learned Government Pleader shall communicate the gist of this direction to the respondent so as to enable the petitioner to effect an expeditious clearance of the vehicle on the conditions mentioned above. The petitioner shall produce a copy of the writ petition together with a copy of the judgment before the respondent for further action.