Goods in Transit — The subject matter of challenge is a detention order issued by the Assistant Commissioner, Kanpur. Thereafter, the petitioner was served notice but the petitioner did not respond to the said notice and therefore, order under section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017, was passed determining the amount of tax and penalty for release of the goods and vehicle. No interference. Writ dismissed. — A.K. Oversees Vs. State of U.P. Through Pricipal Secretary, Institutional Finance, Government of U.P. Lucknow And 2 Others [2020] 21 TAXLOK.COM 061 (Allahabad)