The petitioner, a dealer under the CSGST Act, sold goods as seen from Ext.P1 invoice. The vehicle and the goods were detained because the validity of the Ext.P2 e-way bill expired and the invoice number was allegedly manipulated. Aggrieved, the petitioner filed this writ petition.

2. In the writ petition, the petitioner sought the following reliefs:

“(i) To issue a writ of certiorari to quash Ext.P3, P3(A) and Ext.P5 notices and P4 order issued by the respondent u/s 129 (1) of the CGST and SGST Act.

(ii) To grant such other relief as this Hon’ble Court may deem fit and proper to grant in the circumstances of the case.”

3. The learned Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer1 dealt with an identical issue.

4. Applying the ratio of that judgment, I direct the respondent authorities to release the petitioner’s goods and vehicle on his “furnishing Bank Guarantee for tax and penalty found due and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules”.

With the above direction I dispose of the writ petition.