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The petitioner is aware of the consequences which would follow post such detention and seizure and if it still desires to approach the concerned official with a proper request and express its readiness and willingness to comply with all the conditions permissible in law, we have no doubt in our mind that the release would be granted.

Shanti Prime Publication Pvt. Ltd.

Goods in transit— Release of detained goods—Section 129 of CGST Act, 2017—In the instant case, the petitioner is aware of the consequences which would follow post such detention and seizure and if it still desires to approach the concerned official with a proper request and express its readiness and willingness to comply with all the conditions permissible in law, we have no doubt in our mind that the release would be granted.[CUBEX TUBINGS LIMITED VERSUS THE ASSISTANT COMMISSIONER OF STATE TAX INV) D-002) & ORS.] [BOMBAY HIGH COURT] [2018] 2 TAXLOK.COM 241 (Kerala)