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    <title>2020 (12) TMI 945 - KERALA HIGH COURT</title>
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    <description>The court upheld the detention of goods and a vehicle due to the absence of a valid e-way bill but allowed the petitioner to secure their release by providing a bank guarantee for the specified amount. The respondent was directed to release the goods and vehicle upon receiving the bank guarantee, and to proceed with adjudicating the matter under Section 129(3) of the GST Act. Communication of the judgment&#039;s essence to the respondent was mandated for swift compliance and further necessary actions.</description>
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