Goods in Transit — Order of detention made under section 129(1) and notice issued under section 129(3) of CGST Act,2017 are under challenged. Issued raised at the preliminary stage and therefore court is not convinced to entertain writ petition. However, if the petitioner may submits bank guarantee for tax and penalty as shown in notice and apply for release of goods by enclosing copy of this order within two weeks, the first respondent shall release the goods detained under the order and subject enquiry in Ext.p4(d) within twelve hours. — Calicut Ceramics Vs. The Assistant State Tax Officer, S.G.S.T. Department, Kozhikode, The State Tax Officer, Kozhikode And The Commissioner of State Tax, State Goods and Service Taxes, Thiruvananthapuram [2019] 14 TAXLOK.COM 001 (Kerala)