2019 (12) TMI 326

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..... THUSHARA JAMES JUDGMENT The petitioner has approached this Court aggrieved by Ext.P5 notice and Ext.P7 determination order under Section 129 of the Central Goods and Service Tax (CGST) Act, detaining the goods and vehicle belonging to the petitioner, on the ground that, a verification of the documents that accompanied the goods showed that the consignor and consignee are two different entitie .....

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..... actions of sale but includes transfer for other purposes also. Under such circumstances, I do not find the detention to be unjustified. However, I permit the petitioner to obtain a release of the vehicle and the goods from the 1st respondent on furnishing a bank guarantee for the tax and penalty amount determined in Ext.P7 order. The 1st respondent shall thereafter refer the matter for adjudicatio .....

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