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Issues: Whether the detained goods and vehicle were liable to be released on furnishing a bank guarantee for the tax and penalty found due and a bond for the value of the goods in the form prescribed under Rule 140(1) of the Central Goods and Services Tax Rules, 2017.
Analysis: The Court noted that an earlier Division Bench decision had dealt with an identical issue. Applying that ruling, it accepted that the goods and vehicle could be released on the conditions prescribed under Rule 140(1), namely furnishing a bank guarantee for the tax and penalty found due and a bond for the value of the goods.
Conclusion: The detention was interfered with to the extent of directing release of the goods and vehicle on compliance with the stated conditions, in favour of the petitioner.
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