Goods in Transit — Following the common judgment in case of THE ASSISTANT STATE TAX OFFICER, ERNAKULAM AND STATE TAX OFFICER (INTELLIGENCE) O/O. INSPECTING ASST. COMMISSIONER (INT.) , VERSUS M/S. INDUS TOWERS LIMITED [2018 (7) TMI 1181 - KERALA HIGH COURT], where it was held that The vehicle and the goods having been already released unconditionally, further notice shall be issued and the adjudication under sub-section (3) completed; upon which if penalty is imposed, definitely the respondents would have to satisfy the same - following the same, the judgment impugned in this writ appeal is set aside enabling the Department to proceed under Section 129 of the Kerala State Goods and Service Tax Act, 2017 - appeal disposed off. — ASTO, SGST Department Kerala Vs. Ravi Parameshwaran Pillai, Proprietor, M/S. Devi Chemicals — [2018] 2 TAXLOK.COM 235 (Kerala)