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I direct that 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.

Section 129 of CGST Act, 2017—Goods in Transit with vehicle—In the instant case, detention of vehicle has done on the ground that consignment note does not contain the details of the vehicle used for the transport.

Held that—As decided in the identical case, the high court directs 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".

Writ petition disposed of.[BOSCH LIMITED VERSUS THE ASSISTANT STATE TAX OFFICER SQUAD NO. 12, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM, THE STATE OF KERALA REPRESENTED BY ITS SECRETARY, GOVERNMENT, THIRUVANANTHAPURAM AND UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, NEW DELHI] [KERALA HIGH COURT]