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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".

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Section 129 of CGST Act, 2017—Goods in Transit with vehicle—In the instant case, e-way bill did not contain the details of vehicle used for the transport.
Held that—The respondent authorities directed 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.[K. KARUNAKARAN PROPRIETOR, M/S. BHARATH CONSTRUCTION COMPANY, SALEM VERSUS THE ASST. STATE TAX OFFICER SQUAD NO. 1, KERALA STATE GST DEPARTMENT, ALUVA AND THE COMMISSIONER OF STATE GST TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM] [KERALA HIGH COURT]
[2018] 3 TAXLOK.COM 20 (Ker)