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of <h1>Court Orders Release of Goods Upon Bank Guarantee & Bond for Tax & Penalty.</h1> The High Court directed authorities to release the petitioner's goods and vehicles upon furnishing a Bank Guarantee for tax and penalty due and a bond for ... Detention of goods with vehicle - wrong declaration in the e-way bill - Held that:- Division Bench of this Court in Renji Lal Damodaran v. State Tax Officer [2018 (8) TMI 1145 - KERALA HIGH COURT] has dealt with an identical issue - the respondent authorities are directed to release the petitioner's goods and vehicles on its furnishing Bank Guarantee for the tax and penalty due, and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules - petition disposed off. The petitioner, an assessee under the GST Act, had goods and vehicles detained for alleged wrong declaration in the e-way bill. The High Court directed the authorities to release the goods and vehicles on furnishing a Bank Guarantee for tax and penalty due and a bond for the value of goods as per CGST Rules. The judgment was based on a previous case dealing with a similar issue.
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