2019 (2) TMI 1286

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..... - 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 conce .....

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..... ure Nos.1 2 to this writ petition. The brief submission of learned counsel for the 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 and the authorities without proper application of mind have seized the goods alongwith vehicle. It is also submitted that e-way bill was not required to be submi .....

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..... e petitioner submits that petitioner will submit the Bank Guarantee in this regard. However, the opposite parties may be directed to release the goods and vehicle thereafter. We have considered the submissions and perused the provision of release of goods under Rule 140, wherein in case the owner of the goods furnishes the security in the form of Bank Guarantee equivalent to the amount of ap .....

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