HC releases detained Goods on giving Bank Guanratee for tax & penalty

Shajahan A.M. Vs Assistant State Tax Office (Kerala High Court) After having heard both sides and after careful evaluation of the facts and circumstances of the case, it is ordered that the detained goods and vehicles involved in these two cases as per the impugned proceedings shall be immediately released to the petitioner on his furnishing Bank Guarantee for the respective values shown in the impugned Exts. P-2 & P-2(a) in WP(C).No.807/2020 and in Ext.P-1 in WP(C).No.1289/2020. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT As the petitioner in these two cases is the same person, and as th...