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2021 (2) TMI 334 - KERALA HIGH COURTRelease the consignment along with the vehicle - Section 129 of the Goods and Services Tax Act - HELD THAT:- It is indubitable that the petitioner has a remedy of approaching the 1st respondent itself by offering a bank guarantee, which Authority, will thereupon, be obligated to consider it for release of the consignment in question. I am therefore, of the view that such a benefit must be given to the petitioner also. This writ petition to the limited extent of leaving liberty to the petitioner to approach the 1st respondent with a bank guarantee for the amounts covered by Exts.P3 to P3(c); and if this is done within a period of three days from the date of receipt of a copy of this judgment - Petition disposed off.
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