Goods detained under GST cannot be released on simple bond: HC

State Tax Officer Vs Kerala Gujarat Cargo Express (Kerala High Court) The State has come up on appeal challenging the interim order passed by the Single Bench ordering release of a vehicle along with goods, which were detained allegedly for evasion of SGST and CGST. The learned Single Judge ordered release of the vehicle and goods by executing a simple bond. The State challenges the order, since it is passed overlooking Rule 140 of the SGST Rules. On a reading of Rule 140, we are of the view that the impugned order has to be modified. In the absence of any challenge against the rules, the good...