HC: Directs release of vehicle detained for expiry of E-way Bill upon furnishing bank guarantee

Kerala HC directs release of vehicle and consignment on furnishing of bank guarantee and directs Revenue to complete the adjudication for detention of goods an account of expiry of E-way bill considering assessee’s submissions; Notes that detention notice was issued demanding tax as also penalty quantified at twice the tax found payable on the consignment while it was undisputed that tax amount has been paid and present detention was for non-payment of the penalty amount u/...