Ritu Bahri, J.
1. The petitioner is seeking release of the goods and vehicle which have been detained by order for physical verification in Form GST MOV-2 dated 27.04.2023 (Annexure P-2).
2. Notice of motion.
3. At this stage, Mr. Saurabh Kapoor, Additional Advoate General, Punjab, accepts notice on behalf of the official respondents and on instructions from Rajeev Sharma, State Tax Officer, informs that MOV-11 has been issued on 15.05.2023 (Annexure P-9) in which fine is assessed as Rs.4,55,636/-.
4. This petition is disposed of by giving liberty to the petitioner to give bank guarantee to the tune of Rs.4,55,636/- to the respondents and get the goods and vehicle released provisionally and, therafter, the petitioner can file an appeal against MOV-11 dated 15.05.2023 (Annexure P-9) in accordance with law.