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I direct the respondent authorities to release the petitioners" goods and vehicle on their "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".

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Detention of goods with vehicle—In the instant case, The vehicle and the goods were detained by the respondent authorities alleging misclassification in tax rate. Aggrieved, the petitioners filed this writ petition.
Held that—The learned Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer1 has dealt with an identical issue.
Applying the ratio of that judgment, I direct the respondent authorities to release the petitioners' goods and vehicle on their “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”. — T.M. Aboobukkar And Khaleel Rahiman Vs. Assistant State Tax Officer Squad No. VII, State Gst Department, Kerala, Thiruvananthapuram, Joint Commissioner of State Tax-1, Thiruvananthapuram, The State of Kerala Represented By Chief Secretary, Secretariat, Thiruvananthapuram, Secretary, Taxes Department, Government of Kerala, Thiruvananthapuram And Union of India, Represented By Revenue Secretary, Department of Revenue, New Delhi [2018] 6 TAXLOK.COM 49 (Ker)