Goods in Transit — The petitioner approached the Court aggrieved by determination order under Section 129 of the SGST Act, with the limited prayer, the petitioner sought for a direction to the respondent to consider the objection and to hear the petitioner before finalising the proposal for imposition of penalty against the petitioner. Writ petition came to be disposed of with a direction to the respondent to consider the objection of the petitioner and also hear the petitioner before finalising the penalty proceedings under Section 130 of the GST Act. — Festoon Props And Rentals LLP Vs. State Tax Officer, Assistant State Tax Officer, State of Kerala, Government of India, Deputy Commissioner of State Tax (Appeals) , Union Bank of India, Assistant Commissioner of State Tax, State Goods And Service Tax Department [2019] 19 TAXLOK.COM 028 (Kerala)