Section 129, 130 of the CGST Act, 2017  — Goods in Transit – The petitioner prayed for issuing a writ of Mandamus for quashing the impugned detention order in FORM GST MOV-06 dated 24.12.2021. On 07.09.2021 the truck loaded with the goods was intercepted and the goods had been detained since e-way bill was not available with the driver. On 23.09.2021 this Court disposed of the petition with a direction to decide the provisional release application. On 20.11.2021 the petitioner requested for the provisional release since the tax and penalty had already been paid and bond was furnished, however, that was not done. The petitioner received a communication from the respondent permitting provisional release on payment of tax/penalty and on furnishing Bank Guarantee for the value of goods.The court observed that there is a difference between Bond & Bank Guarantee. It being a vital distinction between the bond and the Bank Guarantee, once the writ applicant executes a bond to the satisfaction of the authority, the authority concerned cannot insist for the Bank Guarantee.

Held that:- The Hon’ble High Court directed the respondent to release the goods and conveyance since the bond has already been furnished as is required under the Rule. No further insistence shall be made on the part of the respondent.