Goods in Transit — The petitioner, a firm, purchased some tiles in Gujarat and was transporting them. The respondent authority intercepted the vehicle and issued notice demanding payment of tax/penalty. Questioning the respondent's action, the petitioner filed writ petition. Directions issued to the respondent will release the petitioner's goods on its providing the Bank guarantee for the value of the goods and thereafter, the authorities may proceed further, in accordance with law. — Renji Lal Damodaran Proprietor, Damu & Sons Sales Corporation Vs. State Tax Officer, Kottarakkara And ASTO, Karunagapally [2018] 2 TAXLOK.COM 350 (Ker)