Where assessee faced detention, assessee's goods can be release on his furnishing Bank Guarantee for tax and penalty found due and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules.

The petitioner, a dealer, faced detention proceedings under Section 129 of the Goods and Services Tax Act. After failing to secure interim release of the goods, it has filed this writ petition seeking the following reliefs :

i) declare Rule 140 of the CGST/SCST Rules, to the extent to which it directs collection of security in the form of simple bond for the value of goods and bank guarantee equivalent to the amount of applicable tax, interst and penalty payable as a mandatory condtiion for the release of the goods detained under section 129(3) of the Act as violative of Article 301 of the Constitution ;

ii) issue a writ of certiorari or any other appropriate writ, order or direction as this Court deems fit and proper in the circumstances of the case, calling for the records leading to the issue of Ext.P7 order and Ext.P7(a) notice and after scrutinizing the same,t o strike down and quash them ;

iii) issue a writ of mandamus or other appropriate writ, orders or directions idrecting the respondent to refrain from proceedings further under section 129 of the Act based on Ext.P7 and Ext.P7(a) ;

iv) issue a writ of mandamus or other appropriate writ, orders or directions, directing the respondent to release the goods to the petitioner without collecting any security under S.129(1)(c) ;

v) issue such other writ, order or direction which this Court deems fit and necessary in the interest of justice.

Nevertheless, the issue raised in this writ petition stands squarely covered by judgment dated 9th August 2018 in WPC No.26986 of 2018. Applying the same ratio, I dismiss the writ petition.

Sd/-

DAMA SESHADRI NAIDU

JUDGE