Section 129 of CGST Act, 2017—Goods in Transit — The petitioner challenged series notices, an order of detention made under Section 129 (1) of CGST Act, 2017 and a notice issued under Section 129 (3) of the Act. The writ petition was disposed of by the order that if the petitioner submits bank guarantee for the tax and penalty as shown in Ext.P4(c) and applies for release of goods by enclosing a copy of this order within two days from today, the 2nd respondent shall release the goods detained under Ext.P4(b) and subjected to enquiry in Ext.P4(c) within twelve hours from the date and time of receipt of bank guarantee. — Subramonian Velayudhan Achary Proprietor vs. Assistant State Tax Officer.[2019] 15 TAXLOK.COM 038 (KER)