The petitioner has approached this Court aggrieved by Exts.P5 and P5(a) detention notices that have been served on him, insisting on the petitioner paying certain amounts by way of security as a condition for release of the vehicles and the goods. On a perusal of Ext. P5 and P5(a) detention notices, I find that the detention of the vehicles carrying the goods at the instance of the petitioner, was on the ground that the e-way bill covering the interstate movement of the goods had not been produced before the detaining authority when demanded. It is the case of the petitioner that the e-way bill covering the second leg of the journey from Cochin to Kasargod had been produced. The said explanation however, could not suffice to explain the absence of the e-way bill covering the first leg of the journey. Under the said circumstances, I find that the detention of the vehicles and the goods cannot be said to be unjustified.

Taking note of the submission of the learned counsel for the petitioner, that he may be permitted to obtain a release of the vehicles and the goods on furnishing a bank guarantee for the amount demanded in Exts.P5 and P5(a) notices, I direct that, if the petitioner furnishes a bank guarantee to cover the amount demanded in Exts.P5 and P5(a) notices, the respondent shall forthwith release the vehicles and the goods to the petitioner. The respondent shall thereafter, proceed to adjudicate the matter under Section 130 of the GST Act and in the said proceedings the objections of the petitioner on the merits of the proposal to impose tax and penalty shall also be considered by the respondent.

The learned Government Pleader shall communicate the gist of this order to the respondents immediately, so as to facilitate an early clearance of the vehicles and the goods.

The writ petition is disposed as above.