Goods in Transit — The petitioner submits that there is a provision under Rule 140 of the CGST Rules, 2017 empowering the respondent no. 3 to release the seized goods on provisional basis upon execution of a bond for the value of the goods under Form G. S. T. and he is ready to comply with the requirement of Rule 140 together with its explanation and the seized goods along with vehicle be released. The Court held that in case the petitioner fulfils the requirement of Rule 140 together with its explanation, his vehicle along with the goods shall be released. — AK Overseas Vs. State of U.P. And 2 Others [2020] 20 TAXLOK.COM 020 (Allahabad)