Goods detained due to incomplete details in delivery challan could be released on furnishing bank guarantee

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Section 129 of the Central Goods and Services Tax Act, 2017/Section 129 of the Kerala State Goods and Services Tax Act, 2017 – Detention, seizure and release of goods and conveyances in transit – Competent Authority had detained goods of assessee under transport and also vehicle and insisted it to pay security deposit demanded in detention notice as a condition for release of goods and vehicle – Whether Competent Authority was to be directed to release goods and vehicle on furnishing bank guarantee by assessee to cover security deposit amount – Held, Yes

Citation: [2018] 92 taxmann.com 65 (Kerala)