Goods in Transit — The CGST Act, 2017 provides a complete procedure for release of such goods, as contained in section 67(8) of the Act read with Rule 141 of the relevant Rules. Writ petition disposed of with the direction that subject to compliance of the above provisions of law, the goods so seized may be considered for release within next one week. — Kay Pan Fragrance Pvt Ltd. Vs. State of U.P. And 2 Others [2019] 17 TAXLOK.COM 056 (Allahabad)