As per Rule 139, on the seizure of the goods by the concerned officer, the tax payer can get the same released provisionally on submission of a bank guarantee for the amount equal to applicable tax, interest, and penalty payable along with execution of the bond in FORM GST INS-04.
GST Tip – 195
As per the Draft E-waybill rules, during the transit of the material, if the vehicle is intercepted and detained for more than 30 minutes by the inspection authorities, the transporter can lodge a complaint online with all the details on the common portal using the FORM GST INS- 04.
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