The petitioner challenges the detention of his vehicle ordered through Ext.P2. He says that the primary reason shown in Ext.P2 is that the consignment was not supported by e-way bill and though he concedes that this is a violation of the statutory rules, he offers to furnish bank guarantee for the entire amount for releasing the vehicle.

2. The learned Senior Government Pleader submits that the vehicle can be released on the petitioner furnishing a bank guarantee for the entire amount as shown in Ext.P2 as well as after executing a bond under the Rule 140(1) of the Central Goods and Services Tax Rules.

3. In view of the above submission, I order this writ petition directing the petitioner to furnish a bank guarantee for an amount ₹ 1,12,148/-, and on the petitioner executing a bond under Rule 140(1) of the CGST Rules. As soon as the bank guarantee is furnished and the bond is executed, the vehicle will be released to the petitioner.

This writ petition is ordered accordingly.