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I dispose of the Writ petition, holding that the respondent officials will not encash the Bank guarantee until the petitioner's statutory appeal is considered on merits.

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Goods in Transit — WP(C) No.13980/20018 was disposed of directing the competent authority to complete the adjudication under Section 129 of the CGST Act, within a week from the date of production of a copy of the judgment and if the petitioner complies with Rule 140(1) of the KGST Rules, 2017, the authority will release the detained goods with no further delay. The petitioner has already had the goods released after its providing the Bank guarantee. Hence, the judgment passed in earlier writ petition recalled holding that the respondent officials will not encash the Bank guarantee until the petitioner's statutory appeal is considered on merits. — Kaniyamparambil Steels Vs. Assistant State Tax Officer [2018] 4 TAXLOK.COM 058 (Ker)