Goods in Transit — The goods of the petitioner were consigned under cover of E-Way Bill which was generated on 23.08.2019 and was valid up to 16.09.2019. The consignment reached Check Post only on 18.09.2019 after the expiry of the validity period of the E-Way Bill. Therefore detention notice was issued demanding tax as also penalty quantified at twice the tax found payable on the consignment. Since tax amount has already been paid and the detention is for non-payment of the penalty amount, directions issued to release the consignment and vehicle on the petitioner furnishing a bank guarantee. — S.R. Enterprises Vs. The Commissioner of State Goods and Service Tax Department, Thiruvananthapuram and Assistant State Tax Office, Squad No. III, State Goods and Services Tax Department, Thiruvananthapuram [2019] 16 TAXLOK.COM 035 (Kerala)