Release of detained goods — The petitioner challenged show cause notice issued under section 129(3) as well as order of detention made under section 129(1) of CGST Act, 2017. Writ petition is disposed of directing the respondents to release the detained goods on furnishing bank guarantee for the tax and penalty as shown in show cause notice. The respondents have to complete the enquiry within six weeks. — Grace International Logistics Vs. The Assistant State Tax Officer, Squad No. 1, GST Department, Palakkad [2019] 14 TAXLOK.COM 015 (Kerala)