Vehicle Detention Overturned: Tax Authorities Must Release Goods After Bank Guarantee and Rule 140(1) Bond Compliance

HC ruled in favor of petitioner, ordering vehicle release contingent on furnishing bank guarantee of Rs. 1,12,148 and executing bond under Rule 140(1) of CGST Rules. The detention was deemed excessive, and the court provided a mechanism for the vehicle's immediate release while preserving the tax authority's potential recovery rights.

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The petitioner challenged the detention of his vehicle for not having an e-way bill. The court ordered the release of the vehicle upon the petitioner furnishing a bank guarantee of Rs. 1,12,148 and executing a bond under Rule 140(1) of the CGST Rules.

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