The petitioner is aggrieved by Exts.P1 and P2 detention order/ notice issued to him under Section 129 of the CGST/SGST Act. It is seen that the reason for detention was that the transportation of the goods was not accompanied by valid documents as prescribed under the GST Act.

2. I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondent.

On a consideration of the facts and circumstances of the case as also the submissions made across the bar, and inasmuch as I find the detention to be prima facie justified, the writ petition is disposed, by directing the respondent to release the goods and the vehicle to the petitioner on the petitioner furnishing a bank guarantee for the tax and penalty amount determined by the respondent in Ext.P2 notice. The respondent shall, thereafter, proceed to adjudicate the matter in terms of Section 130 of the GST Act, after hearing the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of the judgment before the respondent, for further action.