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2018 (8) TMI 1144 - HC - VAT and Sales TaxDetention of goods with vehicle - demand of tax and penalty - Held that:- Indeed, the petitioner has an efficacious alternative remedy under Section 107 of the Central Goods and Service Tax Act. Nevertheless, the petitioner has agreed to provide the Bank guarantee as mandated under Rule 140 of the CGST Rules and to have the goods released, subject to the departmental proceedings now initiated through Ext.P4 series - the respondent will release the petitioner's goods on its providing the Bank guarantee for the value of the goods as mentioned in Ext.P4 - petition allowed.
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