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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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Release of goods—Section 129 of CGST Act, 2017—In the instant case, the petitioner seeks an order or direction directing the respondent to release the goods to the petitioner without collecting any security under section 129(1)(c) of CGST Act.

Held that—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".[TAYAB ZAINULABDIN VERSUS ASSISTANT STATE TAX OFFICER, STATE GST DEPT, KOLLAM] [KERALA HIGH COURT]