Goods in Transit — The writ petition is against order passed imposing tax and penalty in respect of detention of goods. It was contended that the goods detained under Section 129(1) was only 'promotional materials' consigned by the supplier, not intended for sale, and it will not attract any tax liability as contemplated under Section 7 of the GST Act. It is complained that the impugned order was passed by the above said authority without properly appreciating the explanations offered in this regard. Held that— the provision under Section 129 is clear and unambiguous that the goods under detention can be released only on compliance with the provisions of sub-section (6) of Section 67 of the Act, which is made applicable with respect to the condition under Section 129, by virtue of Section 129(2) of the Act. The procedure for compliance of the conditions stipulated under Section 67(6) is literally provided under Section 140 of the Central Goods and Services Tax Rules 2017. Therefore, unless the security as contemplated under Section 129(2), read with Section 67(6), is furnished with; or payment of the entire amount of tax and penalty imposed under Section 3 is made, the goods are not liable to be released. Therefore the relief sought for the release of the goods, pending disposal of the appeal, cannot be entertained. — Smeara Enterprises Vs. State Tax Officer [2019] 18 TAXLOK.COM 120 (Kerala)