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    <title>2018 (12) TMI 1152 - KERALA HIGH COURT</title>
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    <description>The High Court directed the respondent authorities to release the petitioners&#039; goods and vehicle upon the petitioners furnishing a Bank Guarantee for the tax and penalty due, along with a bond for the value of goods as per Rule 140(1) of the CGST Rules. The Court disposed of the writ petition with this direction, providing relief to the petitioners in the matter of the detained goods and vehicle due to the expired e-way bill under the GST Act.</description>
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      <description>The High Court directed the respondent authorities to release the petitioners&#039; goods and vehicle upon the petitioners furnishing a Bank Guarantee for the tax and penalty due, along with a bond for the value of goods as per Rule 140(1) of the CGST Rules. The Court disposed of the writ petition with this direction, providing relief to the petitioners in the matter of the detained goods and vehicle due to the expired e-way bill under the GST Act.</description>
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