Court Upholds Detention of Goods for Expired E-Way Bill; Allows Release Upon Bank Guarantee for Penalty.

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....Detention of goods alongwith vehicle - the E-Way Bill already taken had expired - the impugned detention order as well as the show cause notice are tenable. Therefore, the same do not require any interference of this Court - it is open to the petitioner to give a bank guarantee for a sum being the proposed penalty against the petitioner and if such bank guarantee is given by the petitioner, after accepting the same, the respondent Revenue can release the goods in question forthwith. - HC....