Release of Goods — Writ petition disposed of given liberty to the petitioner to file additional representation/explanation. If the respondent is satisfied with the explanation on the assurance of the petitioner to provide bank guarantee for the tax amount together with penalty, the respondent shall ensure release of goods on or before the time stipulated by this court. — Sivakumar Patel Vs. The State Tax Officer, Sgst Department, Thiruvananthapuram and The Commissioner of State GST, Tax Towers, Thiruvananthapuram [2019] 12 TAXLOK.COM 067 (Kerala)