https://www.taxtmi.com/caselaws?id=374321 Detention of goods and vehicles for an alleged wrong declaration in the e-way bill could be met by provisional release on suitable security. Following an earlier Division Bench ruling on the same issue, the Court treated a bond under Rule 140(1) of the CGST Rules as the prescribed safeguard for the value of the goods, together with a bank guarantee for the tax and penalty component. The petitioner was entitled to release of the goods and vehicles on furnishing the required bank guarantee and bond. en-us Thu, 24 Jan 2019 00:00:00 +0530 Thu, 27 Feb 2025 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374321 Detention of goods and vehicles for an alleged wrong declaration in the e-way bill could be met by provisional release on suitable security. Following an earlier Division Bench ruling on the same issue, the Court treated a bond under Rule 140(1) of the CGST Rules as the prescribed safeguard for the value of the goods, together with a bank guarantee for the tax and penalty component. The petitioner was entitled to release of the goods and vehicles on furnishing the required bank guarantee and bond. Case-Laws GST Thu, 24 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374321