2019 (12) TMI 838

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..... be said to be unjustified. The 2 nd respondent are directed to release the goods and vehicle to the petitioner on the petitioner furnishing a bank guarantee to cover the tax and penalty amounts determined in Ext.P3(d) notice. The 2nd respondent shall thereafter forward the file for adjudication under the CGST Act. Petition disposed off. - WP(C). No.34152 of 2019(T) - - - Dated:- 13-12-2 .....

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..... t hamper the generation of the e-way bill to cover the transaction. 2. On a consideration of the reasons for the detention, I am of the view that the detention of the goods cannot be said to be unjustified. Taking note of the submission of the learned counsel for the petitioner, however, I direct the 2 nd respondent to release the goods and vehicle to the petitioner on the petition .....

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