2018 (8) TMI 1145

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..... ON FOR THE APPELLANT : ADVS.SRI.HARISANKAR V. MENON,  SMT.MEERA V.MENON, SMT.K.KRISHNA FOR THE RESPONDENT : SENIOR GOVERNMENT PLEADER SRI.MOHAMMED RAFIQ JUDGMENT Vinod Chandran, J. The appeal has been filed against the judgment of the learned Single Judge in WP(C) No.25661 of 2018 dated 31.07.2018. The appellant's goods were detained on inspection and notice was issued under Sect .....

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..... Rules, which is as follows: "140(1). The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable. Explanation: For the purposes of the rules under the provisions of this Chapter, the "applicable .....

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