Goods in Transit — The detention of the vehicle was on the account of the fact that the documents produced by the driver of the vehicle showed the consignment as moving from Kasargod to Kolhapur, whereas the detention of the goods was at Perumbavoor. The detention of the vehicle and the goods cannot be said to be unjustified. However, if the petitioner furnishes a bank guarantee for the tax and penalty amounts determined, then the respondent shall release the goods and vehicle to the petitioner. — ASM Eyyala Trading Company Vs. The Assistant State Tax Officer, State Goods And Service Tax Department, Intelligence, The State Tax Officer, The Commissioner of State Tax [2019] 19 TAXLOK.COM 004 (Kerala)