Shanti Prime Publication Pvt. Ltd.
Detention of goods—In the instant case, the petitioner has an efficacious alternative remedy under Section 107 of CGST Act, 2017.
Held that— Nevertheless, the petitioner has agreed to provide the Bank guarantee as mandated under Rule 140 of the CGST Rules and to have the goods released, subject to the departmental proceedings now initiated through Ext.P7. if the petitioner is willing to provide the Bank guarantee for the value of the goods as estimated in Ext.P7, the respondent has no objection to release the goods.
The court hold that the respondent will release the petitioner's goods on its providing the Bank guarantee for the value of the goods as mentioned in Ext.P7.
[DIAMOND FOOD PRODUCTS VERSUS ASSISTANT STATE TAX OFFICER, STATE GST DEPARTMENT, PALAKKAD  2 TAXLOK.COM 197 (Kerala)