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    <title>2020 (1) TMI 739 - DELHI HIGH COURT</title>
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    <description>The court directed the release of a detained conveyance and goods upon the petitioner providing a bank guarantee totaling Rs. 7,30,782 for penalty under the CGST Act, DGST Act, and Cess. The petitioner was also required to submit proof of tax payment on the goods through monthly returns. Failure to provide the necessary guarantees within two weeks would lead to further action. The court scheduled a follow-up hearing to ensure compliance with its directives and to balance the petitioner&#039;s interests with statutory requirements.</description>
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