HC: Finds detention to be justified, however, orders release upon furnishing of bank guarantee

Kerala HC finds the detention to be justified noting that the interstate transportation of the goods was carried out by dealers who did not have a registration as mandated for interstate movement under the CGST Act; Direct that if the petitioner furnishes a bank guarantee for the tax and penalty amount determined, Revenue shall release the consignment and the vehicle to the petitioner; Revenue shall, thereafter, proceed to adjudicate the issue after notice to the petitio...