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Since the consignment was not supported by e-way bill, the vehicle can be released on the petitioner furnishing a bank guaranteeas well as after executing a bond under the Rule 140(1) of CGST Rules.

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E-Way Bill — Ds Rooftech India Private Ltd. Vs. Asst. State Tax Officer, Surv. Squad No. 2c, State GST Department, Palakkad, Kerala, Commissioner, Goods & Service Tax Authority, Govt. of Kerala And State of Kerala [2018] 02 TAXLOK.COM 375 (Kerala)

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