Goods in Transit — The petitioner challenged the order issued under Section 129(3) of the U.P. GST Act proposing the amount of tax and penalty to be deposited for the purposes of release of the seized goods. Court is of the opinion that it is not a fit case for exercise its discretionary jurisdiction in the matter as the petitioner had been transporting the seized goods in contravention of the provisions of the Act. Writ petition dismissed. — S.R. Sales Vs. State of U.P. [2018] 6 TAXLOK.COM 13 (All)