Goods in Transit — The petitioner, a dealer, faced detention proceedings under Section 129 of the Goods and Services Tax Act. After failing to secure interim release of the goods, it has filed the writ petition. The issue raised in the writ petition stands squarely covered by judgment dated 9th August 2018 in WPC No.26986 of 2018. Applying the same ratio, writ petition dismissed. — Panel Source Llp Vs. Assistant State Tax Officer [2018] 4 TAXLOK.COM 062 (Ker)