Goods in Transit — By way of interim relief, the directions issued that If the petitioners pay due amount under the impugned order by way of tax and penalty in terms of Section 129(b) of the CGST Act, 2017 read with Rule 140 of the CGST Rules, 2017 the goods seized shall be released by the Proper Officer without prejudice to the rights of the petitioner herein. — Shiv Enterprises Thru. Lallan Singh & Others Vs. State of U.P. Thru. Secy. Institutional Finance, LKO & Ors. [2019] 17 TAXLOK.COM 071 (Allahabad)