HC : Directs release of goods detained upon furnishing bank guarantee

Kerala HC disposes writ petition, directs Revenue to release the goods detained on furnishing the bank guarantee by the petitioner; Notes petitioner’s plea that penalty under Sections 129(1)(a) and 129(1)(b) of the Central Goods and Services Tax Act, 2017 cannot sustain together, thereby allows him to file an appeal within a period of one month; Clarifies that the invocation of bank guarantee would depend upon the outcome of the appeal, till then bank guarantee shall not be...