2020 (3) TMI 560 - HC - GST

Detention of goods - absence of validity of the E-way Bill - HELD THAT - The writ petition is disposed of with a direction that in case the petitioner furnishes the bank guarantee, in terms of the provisions of Section 129 of the CGST Act for release of the vehicle and goods seized, if it is found to be in order and in accordance with law be ordered to be released.

Summary

The High Court of Kerala disposed of the writ petition with a direction that the goods seized can be released by furnishing a bank guarantee as per Section 129 of the CGST Act. Adjudication proceedings will continue after the release of the goods.