2018 (12) TMI 842 – KERALA HIGH COURT – TMI – Detention of goods with vehicle – detention on the ground that the petitioner did not upload the Part-B e-way bill – Held that:- The respondent authority is directed to release the petitioner's goods and vehicle on the petitioner's “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. 40801 of 2018 Dated:- 14-12-2018 – MR DAMA SESHADRI NAIDU, J. For The Petitioner : ADV. SRI. S. ANIL KUMAR (TRIVANDRUM) For The Respondent : SC DR. ABRAHAM MEACHINKARA. AND GP DR. THUSHARA JAMES JUDGMENT The petitioner is a a goods transporting agency and an assessee under the
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of the Act based on Ext.P7 and Ext.P7(a); (iii) Issue a writ of mandamus or other appropriate writ, orders or directions, directing the respondent to release the goods to the petitioner without collecting any security under Section 129(1)(c). 3. The learned Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer Judgment dated 6.8.18 in W.A.No.1640/2018 has dealt with an identical issue. 4. Applying the ratio of that judgment, I direct the respondent authority to release the petitioner's goods and vehicle on the petitioner's 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 . With the above direction I dispose of t
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