HC : Reiterates statutory-mechanism; Releasing detained goods on 50% demand discharge & simple bond, unsustainable
HC sets aside Single Judge Bench order, finds direction to release detained goods on payment of 50% of demand and execution of simple bond contrary to provisions of Section 129 of Central GST Act / Kerala GST Ordinance r/w Rule 140 of CGST Rules; Notes that goods were detained by Revenue on ground that documents accompanying them had no nexus with actual goods under transport; Observes that Section 129 provides for detention, seizure and release of goods and conveyances in tr...