2020 (11) TMI 879 - KERALA HIGH COURT - GST

Head Note / Extract:
Detention of goods alongwith vehicle - expired E-Way bill - HELD THAT:- The learned counsel for the petitioner submits, however, that there is an issue regarding the legality of inclusion of the cess component in the quantification of the amount liable to be paid under Section 129 of the GST Act, the respondents are directed to release the goods and vehicle on the petitioner furnishing a Bank guarantee for the amount demanded in Ext.P10 order. Petition disposed off.