The grievance of the petitioner in the instant case is that while transporting the goods for the purpose of weighing was intercepted by the officials of the State Goods and Service Tax, for the reason that in Ext.P2 Delivery Chelan, instead of IGST inadvertently CGST and SGST was levied. It is in this circumstances, the jurisdiction of this Court has been invoked for issuing an appropriate direction to release the goods without collecting tax and penalty.

2. Having heard the counsel for the parties, I am of the view that this Court cannot have writ jurisdiction to adjudicate whether the error so reflected can be condoned or otherwise. In my view, the petitioner, if complies with the requirement as enshrined under Section 129 of the SGST and IGST Act without prejudice to the rights, can seek the adjudication by apprising the adjudicating authority regarding the error with the imposition of minor penalty.

3. The learned counsel for the petitioner submits that the petitioner has an apprehension that by any adjudicating authority may not be acted on the Act, after affording an opportunity of hearing and till such time, the department need not encash the bank guarantee.

In my view, the aforementioned request seems to be justified. Accordingly I dispose of the writ petition with a direction to the petitioner to seek the release of the goods and carriage on furnishing of the bank guarantee and other charges as enshrined under Section 129 subject to condition that the adjudicating authority would afford an opportunity of hearing to the petitioner for imposition of the penalty, strictly in accordance with law and till such time, the bank guarantee furnished by the petitioner shall not be encashed. On furnishing the bank guarantee, the goods carriage along with goods may be released forthwith.