Section 129(3) of CGST Act, 2017 — Release of goods — The goods detained by the respondents shall be released subject to furnishing Bank Guarantee for the tax and penalty by the petitioner within two weeks from today and enquiry is to be made by the respondents within twelve hours from the date and time of receipt of the Bank Guarantee. — Hamza Traders Vs. State of Kerala, Represented By The Secretary, State Goods And Service Tax Department, Thiruvananthapuram, Assistant State Tax Officer, Palakkad And Aiysha Traders [2019] 12 TAXLOK.COM 063 (Kerala)