The petitioner has approached this Court aggrieved by a detention of goods during the course of transportation under the Central Goods and Service Tax Act, 2017. Exts.P4(c) is the order of detention issued to him in Form GST MOV-06 dated 27.09.2020. On a perusal of Ext.P4(c), it is seen that the reason for detention was essentially that, while the petitioner had produced an e-way bill to cover the transportation of the goods, he had not produced a copy of the invoice that ought to have accompanied the transportation of the goods. Although it is the case of the petitioner that he had subsequently produced a soft copy of the invoice, the finding in Ext.P4(c) is that the soft copy of the invoice itself showed that the invoice was generated after the commencement of the transportation.

Taking note of the said facts, I am of the view that the detention cannot be said to be unjustified. The learned counsel for the petitioner however prayed that he be permitted to clear the goods and the vehicle on furnishing a bank guarantee for the amount demanded in Ext.P4(c) notice. Taking note of the said submission, I direct the respondents to release the goods and the vehicle to the petitioner on the petitioner furnishing a bank guarantee for the amount demanded in Exts.P4(c) and P4(d). The respondents shall thereafter proceed to pass the final order in GST MOV-09 under Section 129(3) of the GST Act.

The writ petition is disposed as above.