The petitioner, who is stated to be a driver by profession and the registered owner of the goods carriage vehicle that was detained by the 3 rd respondent in terms of Section 129 of the GST Act, alleges that the detention was not justified since it was for reasons totally unconnected with the vehicle, and had more to do with incomplete information furnished by the consignor of the goods.

2. On a perusal of Ext.P3 order passed by the respondents, I find that the goods have been detained on account of various defects in the documents that accompanied the transportation of the goods as per the provisions of the GST Act and Rules. In that view of the matter, I do not see the detention to be unjustified.

3. I have heard the learned counsel for the petitioner and the learned Government Pleader for the respondents.

Taking note of the plea of the petitioner for an expeditious release of the vehicle that is detained, I direct that if the petitioner furnishes a bank guarantee for the tax and penalty amounts demanded in Ext.P5 notice, then the 3rd respondent shall release the goods and the vehicle to the petitioner. The Government Pleader shall intimate the gist of this judgment to the respondents so as to enable the petitioner to effect an expeditious clearance of the vehicle and the goods on the terms indicated above