Goods in Transit — The petitioner preferred writ petition to assail the order passed by the Appellate Authority, Delhi, GST as well as the order of demand of tax and penalty, passed by respondent authority with a prayer for release of conveyance and goods contained therein. The respondents were directed to release the vehicle alongwith the goods, upon the petitioner furnishing a bank guarantee for the penalty amount under the CGST Act, DGST Act and Cess. — Brij Gopal Gupta Vs. Government of NCT of Delhi & Ors. [2020] 20 TAXLOK.COM 034 (Delhi)