Goods in Transit — Being aggrieved by the action of the respondent authorities of detaining the vehicle and goods and also demand of penalty, the petitioner filed the writ petition. Writ petition disposed of directing the respondent authorities 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. — Port Land Impex Vs. Assistant State Tax Officer Squad No. V, State GST Department, State Goods And Service Tax Complex, Kenathuparambu, Kerala [2018] 07 TAXLOK.COM 056 (Kerala)