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Direction given to respondent to release the consignment of goods.

Goods in Transit — The petitioner challenged the notices of detention under Section 129(1) of the CGST/SGST Act, in respect of two consignments that were consigned by him. Through petition sought direction to the respondents to release the consignments against a security to be furnished by the petitioner. Writ petition disposed of directing the respondent to release the consignment of goods on the petitioner furnishing a bank guarantee for the tax and penalty amounts in respect of the said consignments. The 3rd respondent shall thereafter adjudicate the matter, after hearing the petitioner. — Tikendra Singh Rithal Vs. State of Kerala, Represented by Its Commissioner, Goods and Service Tax Department, Thiruvananthapuram, Assistant Commissioner (Intelligence) , Goods And Service Tax Department, Kasaragod and Assistant State Tax Officer Squad No.II, Kerala Goods and Service Tax Department, Kasaragod [2019] 17 TAXLOK.COM 026 (Kerala)