Goods in Transit — The goods seized are perishable and hazardous in nature. On other hand Department submitted that the Central Goods and Services Tax Act, 2017 provides a complete procedure for release of such goods, as contained in section 67(8) of the Act read with Rule 141 of the relevant Rules. Petition disposed of subject to compliance of the above provisions of law, the goods so seized may be considered for release within next one week. — Mahaveer Trading Company Vs. State of U.P. And 2 Others [2019] 17 TAXLOK.COM 064 (Allahabad)