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2018 (4) TMI 346 - HC - GSTSecurity deposit - Release of detained goods - the goods not being accompanied by a valid document as contemplated under the CGST and SGST Act and Rules - Held that: - it is apparent that there is no intention to evade payment of tax - on finding that the transportation of the goods was not accompanied by the valid documents as contemplated under the CGST/SGST Act and Rules, the writ petition is disposed off by directing the 1st respondent to release the goods and the vehicle to the petitioner, on the petitioner furnishing a bank guarantee for the amount demanded - petition disposed off.
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