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<h1>Vehicle and Goods Detention for Tax Evasion: Interim Order Modified, Release Allowed Under Rule 140 with Financial Guarantees</h1> HC modified interim order regarding vehicle and goods detention for tax evasion. State's appeal succeeded, mandating release only under Rule 140 of SGST ... Release of seized vehicle - evasion of SGST and CGST - The State challenges the order, since it is passed overlooking Rule 140 of the SGST Rules - Held that: - In the absence of any challenge against the rules, the goods and vehicle can be released only in accordance with Rule 140 - interim order modified directing to release the goods and vehicle either on furnishing the bank guarantee or depositing the amount demanded - appeal disposed off. 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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