Goods in Transit — By way of interim relief, the second respondent was directed to forthwith release the conveyance together with the goods contained therein with the condition that in case the petitioner is ultimately held liable to pay any tax, penalty or fine, the petitioner shall duly pay the same subject to its right to challenge the same before the appropriate Forum. — Kohitoor Transport Llp Vs. State of Gujarat [2019] 17 TAXLOK.COM 066 (Gujarat)