2018 (4) TMI 346

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..... finding that the transportation of the goods was not accompanied by the valid documents as contemplated under the CGST/SGST Act and Rules, the writ petition is disposed off by directing the 1st respondent to release the goods and the vehicle to the petitioner, on the petitioner furnishing a bank guarantee for the amount demanded - petition disposed off. - W.P.(C).No.37991 Of 2017 (Y) - - - Dated .....

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..... n of the facts and circumstances of the case and the submissions made across the Bar, I dispose the writ petition with the following directions: (i) On a perusal of Ext.P6 detention notice, it is seen that the objection of the respondents is essentially with regard to the transportation of the goods not being accompanied by a valid document as contemplated under the CGST and SGST Act and Rules. .....

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..... er, on the petitioner furnishing a bank guarantee for the amount demanded in Ext.P6 notice. (ii) The 1st respondent shall thereafter transmit the files to the adjudicating authority who shall adjudicate the matter and pass orders, after hearing the petitioner, within two months from the date of receipt of a copy of this judgment, untrammelled by the observations in this judgment. (iii) The p .....

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