Section 129/130 of the CGST Act, 2017 – Goods in Transit –-–-The petitioner challenged the impugned notice, dated 20.01.2022 and prayed for directions to the second respondent to release the conveyance and goods which was detained on dated 19.01.2022 on the ground that, in the E-way bill, Part-B was not updated. The counsel for the petitioner submitted that at the time of generating E-way bill originally by mistake the Part-B of the E-way bill was not generated or updated. However, subsequently, they generated the E-way bill on 18.01.2022 at 10.45 a.m., wherein the Part-B also had been generated. In the SCN, it has merely mentioned that, the petitioner had been directed to appear before the undersigned on ......., i.e., without giving any date. The court observed that Part-B updation admittedly was not available on the date of interception, subsequently has been updated is concerned, it is a matter of merit to be decided by the adjudicating authority. So far as the said show cause notice is concerned, let there be a specific date to be specified by the respondents. Further, the goods being chemicals, can be directed to be released by way of provisional release, with certain condition.

Held that:- The Hon’ble High Court directed the respondent to give a specific date for personal hearing to the petitioner and on receipt of the same, the petitioner shall appear on the date without fail. In the meanwhile, if the petitioner come forward to give a Bank guarantee for the equal sum of the tax due, on receipt of such Bank guarantee, the goods in question shall be released as a provisional release by the respondents forthwith.