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The grievance projected by the petitioner in this case is regarding the detention of goods which are belonging to the petitioner is merely on the reasoning that the vehicle number shown in the e-way bill is not matching with the actual vehicle number. it is ordered that the respondent will forthwith release the goods detained to the petitioner by furnishing bank guarantee.

Section 129 of the CGST Act, 2017---Goods in Transit -- The petitioners prayed for direction for quashing notice of detention of goods and notice for demand for security; for directions to the respondent to release the goods of the petitioner detained on the petitioner executing a simple bond without sureties. The petitioner submitted that detention of goods was on the ground that the vehicle number shown in the e-way bill is not matching with the actual vehicle number. Held that:- The Hon’ble High Court held ordered that the respondent will forthwith release the goods detained to the petitioner in case, bank guarantee is duly furnished on behalf of the petitioner.
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