2018 (12) TMI 842

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..... CHINKARA. AND GP DR. THUSHARA JAMES JUDGMENT The petitioner is a a goods transporting agency and an assessee under the CGST Act. While it was transporting goods from Tirunelveli to Kerala, the Assistant State Tax Officer detained the vehicle and the goods. The detention is because the petitioner did not upload the Part-B e-way bill. 2. In the writ petition, the petitioner sought the following .....

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..... tate Tax Officer Judgment dated 6.8.18 in W.A.No.1640/2018 has dealt with an identical issue. 4. Applying the ratio of that judgment, I direct the respondent authority to release the petitioner's goods and vehicle on the petitioner's "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". W .....

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