The petitioner, a registered dealer under the Central goods and Services Tax Act, supplied material to the Electricity Board, Electrical Circle Alappuzha, as seen from Ext.P2 invoice. But the e-way bill shows the place as Palakkad instead of Alappuzha and thus the authority detained the vehicle and the goods under Section 129(3) of the SGST Act. Aggrieved, the petitioner filed this writ petition.

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

(i) issue a Writ of Certiorari, or any other appropriate writ order or direction as this Hon’ble Court deems fit and proper in the circumstances of the case, calling for the records leading to the issue of Ext. P6 order and Ext.P6(a) notice and after scrutinizing the same, to strike down and quash them;

(ii) issue a writ of mandamus or other appropriate writ, orders or directions directing the Respondent to refrain from proceeding further under section 129 of the Act based on Ext. P6 and Ext.P6(a),

(ii) issue a writ of mandamus or other appropriate writ, orders or directions, directing the Respondent to release the goods to the petitioner without collecting any security under s.129(1)(c);

iv) issue such other writ, order, or direction, which this Hon’ble court deems fit and necessary in the interest of justice.

3. The learned Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer Judgment dated 06.08.2018 in W.A. No.1640 of 2018 dealt with an identical issue.

Applying the ratio of that judgment, I direct that 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.