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of <h1>Vehicle Detention Overturned: Tax Authorities Must Release Goods After Bank Guarantee and Rule 140(1) Bond Compliance</h1> <h3>M/s Vinayaga Roofings Versus Asst. State Tax Officer</h3> 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 ... Detention of vehicle - consignment was not supported by e-way bill - Held that: - the vehicle can be released on the petitioner furnishing a bank guarantee for the entire amount as shown in Ext.P2 as well as after executing a bond under the Rule 140(1) of the Central Goods and Services Tax Rules - petition disposed off. 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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