The petitioner has approached this Court aggrieved by Ext.P8 notice and Ext.P9 order demanding tax and penalty under Section 129 of the GST Act. On a perusal of Ext.P8 notice and Ext.P9 order, it is seen that the detention of the vehicle was on the ground that the consignment was not accompanied by a valid e-way bill. I, therefore, find that the detention cannot be said to be unjustified. Taking note of the request of the petitioner for permission to clear the goods and the vehicle on furnishing a Bank guarantee, I dispose the writ petition with a direction to the respondents to permit the petitioner to clear the goods and the vehicle on furnishing a Bank guarantee for the amounts demanded in Ext.P9 order. The learned Government Pleader shall communicate the gist of this order to the respondents, so as to enable the petitioner to clear the goods and the vehicle on the terms aforementioned. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the respondents, for further action.