Section 129 of CGST Act, 2017—Goods in Transit with vehicle—In the instant case, the vehicle and the goods were detained because, by then, the e-way bills expired. Aggrieved, the petitioner filed this writ petition.

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".
Writ petition disposed of.[MONDELEZ INDIA FOODS PRIVATE LIMITED C/O DEIEX CARGO IND. PVT. LTD. VERSUS THE ASST. STATE TAX OFFICER SQUAD NO. V, PALAKKAD] [KERALA HIGH COURT][2018] 6 TAXLOK.COM 06 (Ker)