The petitioner has approached this Court aggrieved by the detention of a consignment of construction equipments, that was being transported at his instance. On a perusal of Ext.P7 notice it is seen that the objection of the 1 st respondent is essentially with regard to the documents that had to accompany the transportation of the goods. It is the specific case of the 1 st respondent that the documents did not reflect the transaction covered by the transportation that was apprehended. On a perusal of Ext.P7 notice, I find that the detention by the 1 st respondent cannot be said to be unjustified.

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

3. Taking note of the submission of the learned counsel for the petitioner, I direct the 1st respondent to release the goods and the vehicle to the petitioner on the petitioner furnishing a bank guarantee for the amount mentioned in Ext.P7 notice. The respondents shall, thereafter, transmit the files to the adjudicating authority for an adjudication of the issue under Section 130 of the GST Act. The Government Pleader shall communicate the gist of this order to the 1st respondent so as to enable the petitioner to clear the goods immediately on furnishing of the bank guarantee. The petitioner shall produce a copy of this judgment together with a copy of the writ petition before the 1 st respondent for further action.

The writ petition is disposed as above.