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We modify the interim order directing to release the goods and vehicle either on furnishing the bank guarantee or depositing the amount demanded.

Shanti Prime Publication Pvt. Ltd.

Release of seized vehicle—In the instant case, the department challenged the order, ordering release of a vehicle along with goods, which were detained allegedly for evasion of SGST and CGST, since it is passed overlooking Rule 140 of the SGST Rules.
Held that— The goods and vehicle can be released only in accordance with Rule 140. Therefore, this court modify the interim order directing to release the goods and vehicle either on furnishing the bank guarantee or depositing the amount demanded.[KERALA GUJARAT CARGO EXPRESS] [2018] 2 TAXLOK.COM 096 (Ker)