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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".

Shanti Prime Publication Pvt. Ltd.

Goods in Transit —The vehicle and the goods were detained because the validity of the e-way bill expired and the invoice number was allegedly manipulated. Writ petition disposed of applying the ratio of that judgment delivered in case of Renji Lal Damodaran Vs. State Tax Officer, with the directions to 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". — Malabar Steel Industries Vs. Assistant State Tax Officer [2018] 5 TAXLOK.COM 55 (Ker)