Dated this the 11th day of September, 2020 The petitioner purchased car tyres totalling to 120 numbers as per Exts.P2 to P4 invoices from a consignor at New Delhi. The petitioner states that when the goods were unloaded at the business place of the petitioner at Aluva, which is the place of destination as per the invoices, the respondent asked the driver of the transport vehicle, who was leaving the place to load the entire goods back into the lorry. The Manager of the petitioner was informed that the respondent intends to detain the consignment. The driver was questioned and Form GST Mov-01 was issued.

2. The petitioner states that no further action has been taken by the respondent to further the proceedings. No inspection is conducted and there is no order of detention. According to the petitioner, the petitioner had complied with all the requirement of transportation under CGST and SGST Rules. If the goods are detained by oral orders, the petitioner will be put in irreparable injuries.

3. Heard the learned counsel for the petitioner and learned Government Pleader for the respondent.

4. The learned Government Pleader submits that the goods have been detained for the reason that goods have been unloaded at a place other than the recorded destination. The respondent will be proceeding further and adjudicate the matter.

5. Be that as it may, the petitioner has not been served with a detention order so far, though the goods were detained from 09.09.2020. In the facts of the case, this Court is of the firm opinion that to meet the ends of justice, the petitioner get release of all goods and conveyance, on providing bank guarantee for the amount involved. The learned Government Pleader submits that the amount of tax and penalty together will come to ₹ 2,34,500/-.

The writ petition is therefore disposed of directing the respondent to release the goods and conveyance on the petitioner, providing bank guarantee for an amount of ₹ 2,34,500/-. The respondent shall complete and conclude the adjudication proceedings within a period of one week from the date of receipt of a copy of this judgment.