2018 (12) TMI 765

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..... T Act - Held that:- The respondent authorities are directed to release the petitioner's goods and vehicle on his “furnishing Bank Guarantee for tax and penalty found due and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules - petition disposed off.
MR DAMA SESHADRI NAIDU, J. For The Petitioner : ADVS. SRI. HARISANKAR V. MENON SMT. K. KRISHNA AND SMT. M .....

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..... with an identical issue. 4. Applying the ratio of that judgment, I direct the respondent authorities to release the petitioner's goods and vehicle on his "furnishing Bank Guarantee for tax and penalty found due and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules". With the above direction I dispose of the writ petition.
Case laws, Decisions, J .....

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