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The goods and vehicle detained pursuant to Ext.P4 series of orders, shall be released by the 1st respondent to the petitioner on the petitioner furnishing bank guarantee for the value of the amounts shown in those orders.

Goods in Transit — The petitioner sought directions to the respondents to release the goods and the vehicle of the petitioner which were detained by them unconditionally forthwith by the issue of a writ of mandamus or such other writ or order or direction. The writ petition disposed of with the directions to the respondents to release the goods and vehicle detained, to the petitioner on the petitioner furnishing bank guarantee for the value of the amounts shown in those orders in question. — R. Kavitha Vs. The Asst. State Tax Officer [2020] 21 TAXLOK.COM 029 (Kerala)