Court orders release of goods and vehicle with Bank Guarantee under Rule 140(1)

The court directed the respondent authorities to release the petitioner's goods and vehicle upon the furnishing of a Bank Guarantee for tax and penalty, as well as a bond for the value of goods as per Rule 140(1) of the CGST Rules, following the precedent set in a previous case.

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Issues:
Detention of goods due to expired e-way bills.

Analysis:
The petitioner, a logistics company transporting Maruti cars, had their vehicle intercepted due to expired e-way bills, resulting in the detention of goods. The petitioner sought relief through a writ petition, requesting the quashing of certain documents and the release of goods by accepting a specified penalty. The court heard arguments from both parties, and referenced a previous judgment in Renji Lal Damodaran v. State Tax Officer, where a similar issue was addressed. Following the precedent set in the previous case, the court directed the respondent authorities to release the petitioner's goods and vehicle upon the furnishing of a Bank Guarantee for tax and penalty, as well as a bond for the value of goods as per Rule 140(1) of the CGST Rules. The judgment disposed of the petition accordingly.

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