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The proceedings are disposed of as expeditiously as possible, preferably within two months from the date of receipt of copy of this order. while adjudicating the matter under section 129 the e-way bills produced by the petitioner, now shown are also considered by the second respondent and appropriate orders are passed.

Shanti Prime Publication Pvt. Ltd.

Release of detained goods — Directed to release the goods detained as per proceedings in Exts. P5 and P6 subject to the petitioner furnishing Bank Guarantee for the amount determined by the respondents in this behalf and also that the bank guarantee is kept alive during the pendency of the proceedings under section 129 of the Act. — Ceat Limited Vs. Assistant State Tax Officer, Kollam, State Tax Officer, State Goods And Service Tax Department, Kollam, State of Kerala, State Goods And Service Tax Department, Thiruvananthapuram And Commissioner (GST) Government of India, Ministry of Finance, New Delhi [2019] 13 TAXLOK.COM 066 (Kerala)