The petitioner has approached this Court aggrieved by Ext.P3 detention notice issued to him. On a perusal of the said notice, I find that the goods and the vehicle were detained by the respondent for the reason that the transportation of the goods was not accompanied by a valid e-way bill. Taking note of the said reason, I am of the view that the detention cannot be said to be unjustified.
Taking note of the request of counsel for the petitioner for permission to clear the goods and the vehicle on furnishing a bank guarantee for the amount demanded in Ext.P3, I dispose the writ petition by directing that if the petitioner furnishes a bank guarantee for the amount demanded in Ext.P3 notice, then the respondent shall release the goods and the vehicle to the petitioner, and thereafter proceed to adjudicate the matter, after hearing the petitioner, under Section 129(3) of the GST Act. The learned Government Pleader shall communicate the gist of this judgment to the respondent for enabling the petitioner to effect an expeditious clearance of the goods and the vehicle on the condition mentioned above. The petitioner shall produce a copy of the writ petition together with a copy of the judgment before the respondents for further action.