It is submitted by the learned counsel for the petitioner that the release of the consignment could not be made pursuant to the order dated 13.12.2019 of this Court., which reads as follows:

“Notice before admission to the respondents. The learned Government Pleader takes notice for all the respondents. Post on 16.12.2019. In the meanwhile, if the petitioner pays an amount of ₹ 60,000/- (Rupees Sixty Thousand only) towards the sum determined under Section 121(1)(b) of the CGST Act, then the 1^st respondent shall forthwith release the consignment and vehicle to the petitioner. It is made clear that the said release shall be subject to further orders to be passed in the writ petition,”

When the matter came up for orders today, it is submitted by the learned Government Pleader, on instructions, that the goods can be released to the petitioner on the petitioner paying the amounts demanded in Ext.P2 notice computed in accordance with the provisions of Section 129(1)(b) of the CGST Act. Taking note of the said submission, I direct that if the petitioner furnishes a bank guarantee for the amount determined in Ext.P2 notice, then the 1st respondent shall forthwith release the consignment and the vehicle to the petitioner. The respondents shall, thereafter, refer the matter for adjudication in terms of Section 130 of the CGST Act.