HC : Directs releases of detained vehicle due to e-way bill expiry, upon furnishing bank guarantee

Kerala HC directs authorities to release assessee’s goods and vehicles on furnishing of Bank Guarantee for tax and penalty and bond for value of goods in form prescribed under Rule 140(1) of CGST Rules; Notes that, goods were detained because validity of e-way bill expired and invoice number was allegedly manipulated; Applies ratio of Division Bench ruling in Renji Lal Damodaran : Kerala HC...