https://www.taxtmi.com/caselaws?id=362438 Interim release of detained goods in a case involving e-way bill compliance under Rule 138 of the CGST Rules, 2017 may be conditioned on a simple bond and bank guarantee where prima facie evasion cannot be ruled out. The Court noted that the goods were already taxed and meant for resale, making the factual position materially different from the earlier order relied on by the petitioners. It found the Single Judge's release condition unsustainable on a prima facie view and modified the interim arrangement by directing release on execution of a bond for the value of the goods and a bank guarantee for the tax and penalty demanded, while leaving the merits open in the pending writ petition. en-us Fri, 22 Jun 2018 00:00:00 +0530 Wed, 26 Feb 2025 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362438 Interim release of detained goods in a case involving e-way bill compliance under Rule 138 of the CGST Rules, 2017 may be conditioned on a simple bond and bank guarantee where prima facie evasion cannot be ruled out. The Court noted that the goods were already taxed and meant for resale, making the factual position materially different from the earlier order relied on by the petitioners. It found the Single Judge's release condition unsustainable on a prima facie view and modified the interim arrangement by directing release on execution of a bond for the value of the goods and a bank guarantee for the tax and penalty demanded, while leaving the merits open in the pending writ petition. Case-Laws GST Fri, 22 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362438