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The court direct the respondent authorities to release the petitioners" goods and vehicle on their furnishing Bank Guarantee for the tax and penalty due.

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Section 129 of CGST Act, 2017—Goods in Transit — In the instant case, goods and the vehicle of petitioner were detained by the Assistant State Tax Officer for reason of expiration of the validity of e-way bill.Held that—The court after applying the ration of judgment in case of Renji Lal Damodaran v. State Tax Officer Judgment dated 06.08.2018, direct the respondent authorities to release the petitioners' goods and vehicle on their furnishing Bank Guarantee for the tax and penalty due Daikin Air-Conditioning India Pvt. Ltd. & Ruby Daniel Vs. The Assistant State Tax Officer, Kollam, The State Tax Officer Squad No. I, State GST Department, Kollam And The Commissioner of State GST, Thiruvananthapuram [2018] 7 TAXLOK.COM 030 (Ker)