The petitioner, an assessee under the GST Act, with its factories outside Kerala, manufactures and sells confectioneries to various dealers. The petitioner’s goods and vehicles were detained by the Assistant State Tax Officer for the alleged wrong declaration in the e-way bill. Aggrieved, the petitioner has filed these writ petitions.

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

3. Applying the ratio of that judgment, I direct the respondent authorities to release the petitioner’s goods and vehicles on its furnishing Bank Guarantee for the tax and penalty due (as shown in the Ext.P11 in W.P.(C) No.1843 of 2019 and the Ext.P5 in W.P.(C) No.1847 of 2019), 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 petitions.