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Court Orders Release of Detained Goods and Vehicle with Bank Guarantee and Bond per Rule 140(1) CGST Rules.
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....Detention of goods alongwith vehicle - the validity of the e-way bills had expired - directed to release the petitioner's goods and vehicle on its furnishing Bank Guarantee for tax and penalty found due and a bond for the value of goods in the form as prescribed u/R 140(1) of the CGST Rules....