Goods in Transit — The petitioner through filing writ petition made prayer to quash the notices issued by the respondent by demanding to remit disputed CGST, SGST and Penalty from the petitioner and to release the vehicle with goods without insisting for the payment of amount demanded therein. Writ petitions disposed of directing the respondents to release the detained goods and vehicles involved to the petitioner on his furnishing Bank Guarantee for the respective values shown in the impugned notices and the adjudication officer will ensure that the further proceedings pursuant thereto, be adjudicated and finalised after affording reasonable opportunity of being heard to the petitioner without much delay. — Shajahan A.M. Vs. The Assistant State Tax Officer, The State Tax Officer, The Assistant Commissioner (Int) [2020] 20 TAXLOK.COM 061 (Kerala)