https://www.taxtmi.com/caselaws?id=365670 Where GST transit detention occurs, provisional release must follow the statutory mechanism requiring a bond for the value of the goods and security for tax and penalty, and the Court cannot replace those conditions with a more lenient arrangement on equitable grounds. The prescribed bond and bank guarantee requirements were treated as mandatory, and the detained goods were directed to be released only on compliance with those conditions. The trader was left to pursue the appellate remedy against the demand order. en-us Thu, 09 Aug 2018 00:00:00 +0530 Mon, 09 Jun 2025 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365670 Where GST transit detention occurs, provisional release must follow the statutory mechanism requiring a bond for the value of the goods and security for tax and penalty, and the Court cannot replace those conditions with a more lenient arrangement on equitable grounds. The prescribed bond and bank guarantee requirements were treated as mandatory, and the detained goods were directed to be released only on compliance with those conditions. The trader was left to pursue the appellate remedy against the demand order. Case-Laws GST Thu, 09 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365670