Goods in Transit — The Assistant State Tax Officer detained the vehicle and goods of the petitioner. Applying the ration of the judgments, directed to release the goods and vehicle on the petitioner’s furnishing Bank Guarantee for tax and penalty found due and a bond for the value of goods in the form as prescribed under Rule 140(1) of CGST Rules. — ABT Parcel Service Vs. ASTO, Surveillance Squad No.I [2018] 7 TAXLOK.COM 025 (Ker)