2018 (12) TMI 1152 – KERALA HIGH COURT – TMI – Detention of goods with vehicle – Held that:- Division Bench of this Court in Renji Lal Damodaran v. State Tax Officer [2018 (8) TMI 1145 – KERALA HIGH COURT] has dealt with an identical issue, where it was held that It is directed to release the goods on the appellant 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.
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The respondent authorities is directed to release the petitioners' goods and vehicle on their furnishing Bank Guarantee for the tax and penalty 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
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dent to release the goods and the lorry detained by Exts.P4 to P4(d) & Ext.P7 unconditionally by the issue of a writ of mandamus or such other writ or order or direction. (iii) To grant the petitioners such other incidental reliefs including the costs of these proceedings. 2. The learned Division Bench of this Court in Renji Lal Damodaran v. State Tax Officer Judgment dated 06.08.2018 in W.A. No.1640 of 2018 has dealt with an identical issue. 3. Applying the ratio of that judgment, I direct the respondent authorities to release the petitioners' goods and vehicle on their furnishing Bank Guarantee for the tax and penalty due and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules. With the abov
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