HC : Dismisses writ appeal, upholds release of goods detained only upon furnishing bank guarantee

Kerala HC dismisses writ appeal against order of Single Judge which had set aside challenge to Rule 140 of CGST/SGST Rules, 2017; Notes that vehicle was detained by the Inspecting Team for reason of Part-B of the e-way bill having not been uploaded; Petitioner challenged the collection of security in form of simple bond for value of goods and bank guarantee equivalent to amount of applicable tax, interest and penalty, which is a mandatory condition for release of goods detain...