2018 (5) TMI 368 - HC - GST

Detention of vehicle - consignment was not supported by e-way bill - Held that - the vehicle can be released on the petitioner furnishing a bank guarantee for the entire amount as shown in Ext.P2 as well as after executing a bond under the Rule 140(1) of the Central Goods and Services Tax Rules - petition disposed off.

Summary

The petitioner challenged the detention of his vehicle for not having an e-way bill. The court ordered the release of the vehicle upon the petitioner furnishing a bank guarantee of Rs. 1,12,148 and executing a bond under Rule 140(1) of the CGST Rules.