Shanti Prime Publication Pvt. Ltd.
Section 129 (1) of CGST Act, 2017 — Goods in Transit — Respondents were directed to release the goods detained under Ext. P1 and P2 subject to furnish Bank Guarantee by the petitioner for the tax and penalty amount payable for release of goods.
— Exide Industries Limited Vs. Assistant State Tax Officer, State GST Department, Kollam  12 TAXLOK.COM 066 (Kerala)