Goods in Transit — The petitioner challenged the detention order made under sec. 129(1) of CGST Act, 2017 as well as show cause notice issued under sec.129(3) of the Act. Writ petition disposed of directing the petitioner to furnish bank guarantee for the tax and penalty as shown in show cause notice and apply for release of goods by enclosing copy of this order. The respondents shall release the goods detained and subject to enquiry. — Sanskruti Motors Vs. Assistant State Tax Officer, Surveillance Squad No. II, State GST Department, Muthanga [2019] 14 TAXLOK.COM 010 (Kerala)