The petitioner has approached this Court challenging the detention notice issued to him (Ext.P4) under Section 129 of the GST Act. On a perusal of the detention notice, I find that the objection of the respondents was essentially with regard to the transportation of the goods having been covered by two e-way bills, when there was only one invoice covering the transportation. It is also stated that the mode of transportation shown as per the e-way bills was through a road, whereas the goods were intercepted at the Ernakulam South Railway Station. On a consideration of the reasons shown in Ext.P4, I am of the prima facie view that the detention cannot be said to be unjustified.

2. I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondents.

The learned counsel for the petitioner seeks permission to clear the goods on furnishing of a bank guarantee to cover the amounts demanded in Ext.P4. Taking note of the said submission, I dispose the writ petition by directing the 1st respondent to permit the petitioner to clear the goods and the vehicle on furnishing a bank guarantee for the amount demanded in Ext.P4. Thereafter, the 1st respondent shall forward the files to the adjudicating authority for an adjudication of the dispute under Section 130 of the GST Act, which adjudication shall be completed only after hearing the petitioner, within a period of one month from the date of the files being forwarded to the 2nd respondent. The petitioner shall produce a copy of this judgment together with a copy of the writ petition before the 1st respondent for further action.