Goods in Transit — While consigning goods from Tirunelveli to Kerala the vehicle and the goods were detained by the respondent pursuant to Exts.P3 to P5 proceedings under Section 129 of the GST Act. Applying the ratio of judgment in case of Renji Lal Damodaran Vs. State Tax Officer,(W.A.No.1640/2018), the respondent authorities were directed to release the petitioner's goods and vehicle on his furnishing Bank Guarantee for tax and penalty found due and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules. — Arasan Beedi Company Private Limited Vs.Asst. State Tax Officer, Surveillance Squad No. III, State GST Department, Kollam & The Commissioner of State GST, Tax Towers, Thiruvananthapuram [2018] 07 TAXLOK.COM 023 (Kerala)