2018 (5) TMI 1180 – KERALA HIGH COURT – 2018 (15) G. S. T. L. 592 (Ker.) – Release of seized vehicle – evasion of SGST and CGST – The State challenges the order, since it is passed overlooking Rule 140 of the SGST Rules – Held that: – In the absence of any challenge against the rules, the goods and vehicle can be released only in accordance with Rule 140 – interim order modified directing to release the goods and vehicle either on furnishing the bank guarantee or depositing the amount demanded – appeal disposed off. – W.A. No. 969 of 2018 And W.P.C. No. 15489 of 2018 Dated:- 15-5-2018 – MR. A. MUHAMED MUSTAQUE AND MR. ASHOK MENON, JJ. For The Appellant : Government Pleader For The Respondent : Sri.P.R. Ajithkumar JUDGMENT Muhamed Mustaque
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