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2019 (2) TMI 1286 - HC - GSTRelease of detained goods alongwith vehicle - submission of petitioner is that petitioner has already paid the required tax for the goods which were being transported. In fact more tax amount has been deposited - Held that:- As per Rule 140, in case the owner of the goods furnishes the security in the form of Bank Guarantee equivalent to the amount of applicable tax, interest and penalty payable, the authorities can consider the release of the goods and vehicle. The writ petition is disposed of with the observation that petitioner shall furnish the security in the form of Bank Guarantee before the authority concerned, the concerned authority, thereafter may consider the release of of the goods and the vehicle and pass appropriate orders expeditiously say within a period of ten days thereafter.
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