HC: Directs release of vehicle and goods upon furnishing of bank guarantee for penalty amount

Delhi HC directs Revenue to release vehicle along with goods upon the petitioner furnishing a bank guarantee for the penalty amount under CGST Act, Delhi GST Act and cess; Observes that the tax in respect of the goods carried in the conveyance which was detained was paid by the respective suppliers and the petitioner was only transporting the goods; Directs petitioner to provide requisite proof in form of monthly returns to establish that the tax on goods was paid; ...