Goods in Transit — Proceedings under section 129(3) of the UPGSTAct, 2017 have been taken out against the petitioner. The show cause notice initiating the said proceedings requires the petitioner to deposit a bank guarantee equivalent to the amount stipulated therein. The petitioner undertakes that the petitioner shall deposit the bank guarantee of the required amount stipulated in the show cause notice within three weeks. The Writ petition disposed of observing that in case such bank guarantee is deposited within three weeks from today, the proceedings taken out under section 129(3) of the Act, 2017 shall stand concluded in view of the provisions of section 129(5) of the Act, 2017. — M.M. Sons Vs. Union of India And 3 Others [2020] 22 TAXLOK.COM 002 (Allahabad)