Goods in Transit — Applying the ratio of the Judgment passed in case of Penji Lal Damodaran Vs. State Tax Officer (dated 6.8.2018 in W.A. No. 1640/2018), the respondent authorities were directed to release the petitioner’s goods and vehicle on its furnishing Bank Guarantee for tax and penalty found and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST. — OSL Logistics Private Limited Vs. The Assistant State Tax Officer, Kerala, The Commissioner, State Goods And Service Tax Department, Trivandrum, State of Kerala, Represented By Secretary To Government, Thiruvananthapuram And Union of India, New Delhi [2019] 12 TAXLOK.COM 033 (Kerala)