The petitioner imported car accessories from China, cleared the goods through Chennai Port, and transported them to Ernakulam, based on the Ext.P4 e-way bill and Ext.P7 invoice. The vehicle and the goods were detained by the respondent authorities as per the Ext.P5 proceedings, and demanded penalty under Ext.P6. Aggrieved, the petitioner has filed this writ petition.

2. In the writ petition, the petitioner sought the following reliefs:

“(i) Issue a writ of certiorari or appropriate writs directions or orders calling for the records leading upto Ext.P7 and quash Ext.P6.

(ii) Issue a writ of mandamus or appropriate writs directions or orders, directing the respondent to release vehicle No.TN-47- AS-0430 within a time limit prescribed by this Hon’ble Court.”

3. The learned Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer Judgment dated 06.08.2018 in W.A. No.1640 of 2018 dealt with an identical issue.

4. Applying the ratio of that judgment, I direct that respondent authorities to release the petitioner’s goods and vehicle 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”.

With the above direction I dispose of the writ petition.