Vehicle and Goods Detention for Tax Evasion: Interim Order Modified, Release Allowed Under Rule 140 with Financial Guarantees

HC modified interim order regarding vehicle and goods detention for tax evasion. State's appeal succeeded, mandating release only under Rule 140 of SGST Rules. Release contingent on furnishing bank guarantee or depositing demanded tax amount, ensuring compliance with tax regulations.

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The Kerala High Court modified an interim order for release of a vehicle and goods detained for alleged SGST and CGST evasion. The State's appeal was upheld, and the goods and vehicle can be released only in accordance with Rule 140 of the SGST Rules. The interim order was modified to require furnishing a bank guarantee or depositing the demanded amount for release.

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