2019 (11) TMI 1362

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..... ed for non-compliance with the provisions of Section 129 of the CGST/SGST Act, the respondent are directed o release the goods and vehicle of the petitioner, on the petitioner furnishing a bank guarantee to cover the tax and penalty amounts determined in Ext.P6 order. The respondent shall thereafter forward the files to the adjudicating authority for an adjudication in accordance with Section 1 .....

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..... d before the authorities immediately thereafter. Taking note of the said submission, but finding that the detention of the goods was justified for non-compliance with the provisions of Section 129 of the CGST/SGST Act, I direct the respondent to release the goods and vehicle of the petitioner, on the petitioner furnishing a bank guarantee to cover the tax and penalty amounts determined in Ext.P6 o .....

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