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Writ petition is disposed of by directing the respondent to release the goods and vehicle.

Goods in Transit — The petitioner challenged the detention order/notice issued to him on the ground that the transportation of the goods was not accompanied by valid documents as prescribed under the GST Act. The writ petition disposed of directing the respondent to release the goods and the vehicle to the petitioner on the petitioner furnishing a bank guarantee for the tax and penalty amount determined by the respondent in notice. — V. Muhammed Rasheed Vs. The Assistant State Tax Officer Squad No.II, State G.S.T, Department, Kozhikode [2019] 18 TAXLOK.COM 039 (Kerala)

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