The petitioner has approached this Court aggrieved by a detention of goods that were consigned under cover of Ext.P2 e-way bill and Ext.P1 invoice. A perusal of Ext.P3(a) detention notice and Ext.P3(d) detention order would indicate that the reason for detention was that, while the e-way bill was raised in favour of a consignee who had a GSTIN number, and was a defaulter in the filing of returns for almost 27 months, the e-way bill showed the consignment as meant for an unregistered dealer, so that the default of the registered dealer would not hamper the generation of the e-way bill to cover the transaction.

2. On a consideration of the reasons for the detention, I am of the view that the detention of the goods cannot be said to be unjustified. Taking note of the submission of the learned counsel for the petitioner, however, I direct the 2^nd respondent to release the goods and vehicle to the petitioner on the petitioner furnishing a bank guarantee to cover the tax and penalty amounts determined in Ext.P3(d) notice. The 2nd respondent shall thereafter forward the file for adjudication under the CGST Act. The petitioner shall produce a copy of the writ petition along with a copy of this judgment, before the 2nd respondent, for further action.