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Recovery of Tax — The challenge is to the order dated 11.03.2019 passed under Section 129 of the KGST Act, 2017 which, in substance, provides for detention and seizure of the transport vehicle to coerce recovery of tax and penalty in certain circumstances. Both the sides are in broad agreement that the vehicle in question can be retained by the petitioner by furnishing a Bank Guarantee for the value of the goods in question on or before 10th April 2019, failing which the official respondents are at liberty to seize and detain the vehicle with the police force and of RTO, if so required. Petition disposed of accordingly.Srs Travels/Logistics Vs. Joint Commissioner of Commercial Taxes (Enforcement) -NZ, Belagavi  11 TAXLOK.COM 032 (Karnataka)