Section 129 of CGST Act, 2017 — Goods in Transit with vehicle — E-way bill — In the instant case, vehicle and goods of petitioner detained on the ground that E-way bill did not contain the details of the vehicle used for the transport.
Held that—The learned Division Bench of this Court in Renji Lal Damodaran v. State Tax Officer Judgment dated 6.8.2018 in W.A.No.1640 of 2018 dealt with an identical issue.
Applying the ratio of that judgment, I direct that respondent authorities to release the petitioner's goods and vehicle on his "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". Saheer P.M. Vs. State of Kerala [2018] 6 TAXLOK.COM 45 (Ker)