HC: Directs Respondent to release vehicle upon furnishing bank guarantee for tax and penalty amount

Kerala HC directs release of consignment and vehicle subject to petitioner furnishing a bank guarantee for the tax and penalty amount determined in the notice; Observes that the invoice which was handed over by the driver, mentioned place of supply as Mumbai (Maharashtra), but the conveyance was intercepted at Kanjikode New Industrial Area, a detention order was issued and demand for penalty was made; States that the Revenue shall proceed to adjudicate the issue after notice ...