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I direct that if the petitioner furnishes a bank guarantee for the amount determined in Ext.P2 notice, then the 1st respondent shall forthwith release the consignment and the vehicle to the petitioner.

Goods in Transit — Consignment of goods of the petitioner was detained by the respondent. However, the Government Pleader submitted that the goods can be released to the petitioner on the petitioner paying the amounts demanded in the notice computed in accordance with the provisions of Section 129(1)(b) of the CGST Act. Writ petition disposed of with the directions that I if the petitioner furnishes a bank guarantee for the amount determined in the said notice, then the respondent shall forthwith release the consignment and the vehicle to the petitioner. — Tranz Logistics Vs. Assistant State Tax Officer (Intelligence) , The State of Kerala, The Commissioner of State Tax [2019] 19 TAXLOK.COM 039 (Kerala)