2018 (11) TMI 517

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..... e does not contain the details of the vehicle used for the transport - Held that:- An identical issue decided in the case of RENJI LAL DAMODARAN, DAMU & SONS SALES CORPORATION VERSUS STATE TAX OFFICER, KOTTARAKKARA AND ASST. STATE TAX OFFICER, KARUNAGAPALLY [2018 (8) TMI 1145 - KERALA HIGH COURT], where it was held that It is directed to release the goods on the appellant furnishing Bank Guarantee .....

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..... ransport. The vehicle and the goods detained under Section 129(1) of the SGST Act, the petitioner filed this writ petition. 2. In the writ petition, the petitioner sought the following reliefs: ( i) to declare Rule 140 of the CGST/SGST Rules, to the extent to which it directs collection of security in the form of simple bond for the value of goods and bank guarantee equivalent to the am .....

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..... rs or directions, directing the First Respondent to release the goods to the petitioner without collecting any security under S.129(1)(c). 3. The learned Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer Judgment dated 06.08.2018 in W.A. No.1640 of 2018 dealt with an identical issue. Applying the ratio of that judgment, I direct that respondent authorities .....

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