HC: Directs Revenue to consider Petitioner’s contention, allows goods release upon furnishing bank-guarantee

Kerala HC directs the authority to pass a fresh order while allowing the petitioner to get the goods released by furnishing a bank guarantee for the amounts covered by detention notice; Quashes order confirming demand for tax and penalty; States that Revenue shall deal with petitioner’s contention that an e-Way Bill had actually been produced before the detaining authority and give reasons for the orders to be passed by him; Notes petitioner’s plea that the vehicle was pl...