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I order this Writ petition directing the petitioner to furnish a bank guarantee for an amount Rs. 1,12,148/-, and on the petitioner executing a bond under Rule 140(1) of the CGST Rules.

Shanti Prime Publication Pvt. Ltd.

Detention of vehicle—In the instant case, consignment was not supported by E-way bill.
Held that— the vehicle can be released on the petitioner furnishing a bank guarantee for the entire amount as shown in Ext.P2 as well as after executing a bond under the Rule 140(1) of the Central Goods and Services Tax Rules - petition disposed off.[VINAYAGA ROOFINGS] [KERLA HIGH COURT]
[2018] 2 TAXLOK.COM 074 (Ker)