Authority is directed to release vehicle and goods on furnishing bank
AAR gave an important ruling dated 22 August, 2019 regarding detention seizure of vehicle in case of Super powder coating anodizing and trading v. union of India  110 taxmann.com 101 (Gujarat) which is discussed as below:
Facts of the Case
The Competent Authority detained the goods of the assessee in transit as well as the vehicle on the plea that the driver was unable to furnish E-way bill and issued a notice under section 129(3).Observation/RulingHigh Court directed assessee to furnish bank guarantee of the amount of Rs. 2.05 lakhs, i.e., equivalent to the amount towards tax and penalty as determined. Upon furnishing of a bank guarantee, the authority shall release the vehicle as well as the goods. The authority shall not proceed further with the show cause notice issued under section 130.
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e-DiNero. GST Team