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TMI Blog2018 (10) TMI 1139X X X X Extracts X X X X X X X X Extracts X X X X ..... ALA HIGH COURT - 2019 (20) G. S. T. L. 193 (Ker.) - Release of detained vehicle with goods - invalid e-way bill - collection of security in the form of simple bond for the value of the goods and bank guarantee equivalent to the amount of applicable tax, interest and penalty - Held that:- The defect found was that the intercepted vehicle was carrying an invalid e-way bill. The document was categor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TRIVANDRUM) For The RESPONDENT : SRI N NAGARESH, ASGI AND SRI MOHAMMED RAFIQ, SR GP JUDGMENT Vinod Chandran, J. The Writ Appeal is filed against the judgment of the learned Single Judge. One of the reliefs sought for in the Writ Petition is to declare Rule 140 of the CGST/SGST Rules as violative of Article 301 of the Constitution. The specific stipulation, which the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... review before the learned Single Judge. The same has been filed and is pending before the learned Single Judge. 3. At this point, the learned Counsel appearing for the appellant submits that the appellant would withdraw the challenge against Rule 140 and only insists on consideration of the release of the vehicle. We record the submission of the learned Counsel on behalf of the appellant that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Single Judge, insofar as refusing the release of the vehicle on the basis of the judgment in W.P.(C) No.26986/2018, produced as Annexure I, is perfectly in order. We, hence, direct that the vehicle with the goods be released to the appellant on furnishing a bank guarantee for tax and penalty found due and a simple bond without sureties for the value of the goods in the form as prescribed unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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