Goods in Transit — The petitioner challenged the act of the respondent authorities to Goods in Transit. According to the respondent authorities at the time of inspection or Goods in Transit the transporter could not produce all the documents required for establishing that the goods is under valid transit and the petitioner if insists for the release of goods, the petitioner can furnish the bank guarantee for the tax and penalty amount. The writ petition disposed of accordingly. — RS Development And Constructions India Private Ltd. Vs. Asst. State Tax Officer Squad No. VIII, State Goods And Service Tax Department, Palakkad, State of Kerala, Rep. by Secretary to Govt, Goods And Service Tax Department, Trivandrum, Deputy Commissioner, State Goods And Service Tax Department, SGST Complex, Ernakulam And Union of India, New Delhi [2019] 15 TAXLOK.COM 005 (Kerala)