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Goods shall be released on furnishing Bank Guarantee, applicable to the petitioner.

Shanti Prime Publication Pvt. Ltd.

Section 129 of CGST Act, 2017—Goods in Transit—In the instant case, the petitioners goods have been detained. She submits that since dispute is regarding the misclassification, photographs shall be taken before the release of the goods.
Held that— the writ petition is disposed of with the following directions:
(i) Photographs and negatives shall be taken with regard to the nature of the goods.

(ii) Goods shall be released on furnishing Bank Guarantee, applicable to the petitioner.[A SYED ALI FATHIMA VERSUS THE ASSISTANT STATE TAX OFFICER SUVEILLANCE SQUAD, POOVAR, STATE GST DEPARTMENT, THIRUVANANTHAPURAM, THE STATE OF KERALA REPRESENTED BY THE SECRETARY, THIRUVANANTHAPURAM AND THE COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM] [KERALA HIGH COURT]