The petitioner has approached this Court aggrieved by a detention notice served in connection with the transportation of goods at his instance. Ext.P8 is the detention notice in Form GST MOV -7 and a perusal of the said notice indicates that the respondents have found that the invoice that accompanied the transportation of the goods did not contain any date thereon, and moreover, while the shipping date was shown as 15.11.2020, the date shown in the e-way bill was 25.11.2020. It was also noticed that Part-B of the e-way bill was not updated with the relevant railway RR number. Taking note of the said findings, I am of the view that the detention cannot be said to be unjustified.

Taking note of the submission of the learned counsel for the petitioner, however, I permit the petitioner to clear the goods and the vehicle on furnishing a bank guarantee for the amount demanded in Ext.P8 notice. The learned Government Pleader shall communicate the gist of this judgment to the respondents to enable the petitioner to facilitate an expeditious clearance of the goods and the vehicle on the conditions mentioned above. The respondent shall thereafter proceed to pass the adjudication order under Section 129(3).