2018 (8) TMI 1145

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....OURABLE MR. JUSTICE ASHOK MENON FOR THE APPELLANT : ADVS.SRI.HARISANKAR V. MENON,  SMT.MEERA V.MENON, SMT.K.KRISHNA FOR THE RESPONDENT : SENIOR GOVERNMENT PLEADER SRI.MOHAMMED RAFIQ JUDGMENT Vinod Chandran, J. The appeal has been filed against the judgment of the learned Single Judge in WP(C) No.25661 of 2018 dated 31.07.2018. The appellant's goods were detained on inspecti....

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.... only refer to Rule 140(1) of the CGST Rules, which is as follows: "140(1). The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable. Explanation: For the purposes of the rules u....