Goods detained by Intelligence officer could be released on execution of simple bond: HC

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Where Intelligence Officer had detained goods of assessee under transport from one State to another State and demanded CGST and SGST for value of goods, said officer was directed to release goods to assessee on execution of simple bond.

Section 129 of the Central Goods and Services Tax Act, 2017/Section 129 of the Kerala Goods and Services Tax Act, 2017 – Detention, seizure and release of goods and conveyances in transit – Intelligence Officer had detained goods of assessee under transport from State of Tamil Nadu to State of Kerala and issued on him a notice demanding Central Goods and Services Tax and State Goods and Services Tax for value of goods – Whether goods required to be released to assessee on execution of simple bond without sureties – Held, yes 

Citation: [2018] 92 taxmann.com 255 (Kerala)