The petitioner has approached this Court aggrieved by Ext.P11 notice issued to him under Section 129(3) of the Goods and Service Tax Act (‘the GST Act’ for short) detaining his goods and vehicle. On a perusal of Ext.P11 notice, I find that the objection of the respondent was essentially that the value of the goods as shown in the e-way bill in the e-way bill portal was seen to be different from that shown in the hard copy of the e-way bill that was tendered by the driver of the vehicle to the authorities. The learned counsel would submit that the e-way bill that was uploaded in the portal contained the value that was originally ascribed to the goods in question, and at the time of transportation of goods, additional goods of relatively lower value were also entrusted with the transporter and a revised invoice as well e-way bill generated to cover the said transaction. He submits however, that the revised e-way bill could not be uploaded into the system before the commencement of the transportation and that is how the discrepancy arose when the authorities checked the transportation.

2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents.

On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I find that while the explanation offered by the petitioner is one that ought to be considered by the respondents before passing the final order under Section 129(3) of the GST Act in Form GST MOV- 9, the petitioner can be permitted to obtain a release of his goods and vehicle on furnishing a Bank guarantee for the amount covered by Ext.P11 notice. Accordingly, the writ petition is disposed by directing the respondents to release the goods and the vehicle to the petitioner, on the petitioner furnishing a Bank guarantee for the amount demanded in Ext.P11, making it clear that the objections furnished by the petitioner shall be duly considered by the respondents, and the petitioner afforded an opportunity of hearing, before passing the final order in Form GST MOV-9, in accordance with Section 129(3) of the GST Act. The learned Government Pleader shall communicate the gist of this order to the respondent, so as to enable the petitioner to effect the expeditious clearance of the goods and the vehicle on the terms indicated above. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the respondents, for further action.