2018 (11) TMI 483 – KERALA HIGH COURT – TMI – Detention of goods with vehicle – e-way bills had expired – Held that:- The respondent authorities are 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 under Rule 140(1) of the CGST Rules – petition disposed off. – WP (C). No. 35903 of 2018 Dated:- 2-11-2018 – MR DAMA SESHADRI NAIDU, J. For The Petitioner : ADVS. SMT.S. K. DEVI AND SRI.SANTHOSH P.ABRAHAM For The Respondent : GP. SMT. M.M. JASMINE JUDGMENT The petitioner, a private limited company, sent goods to its six distributors in Palakkad District, as seen from Exts.P1 to P1(e) invoices and Exts.P2 to P2(e) e-w
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