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I direct the respondent authorities to release the petitioner's goods and vehicle on his "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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Section 129 of CGST Act, 2017—Goods in Transit with vehicle—vehicle number was typed mistakenly in the e-way bill

Held that—The learned Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer Judgment dated 06. 08. 2018 in W. A. No. 1640 of 2018 has dealt with an identical issue.

Applying the ratio of that judgment, I direct the respondent authorities to release the petitioner's goods and vehicle on his "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".[V.V. MOHAMMED RAFI VERSUS STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES) , GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, COMMERCIAL TAX OFFICER STATE GOODS SERVICE TAX KOOTHUPARAMBA, KANNUR, THE ASST. STATE TAX OFFICER SQUARD NO. IV, STATE GOODS SERVICE TAX DEPARTMENT, KASARGODU AND THE INSPECTING ASST. COMMISIONER (INT) STATE GOOD SERVICE TAX DEPARTMENT, KASARAGODU] [2018] 5 TAXLOK.COM 001 (Ker)