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Goods in Transit — The respondent intercepted detained goods alongwith the vehicle of the petitioner on the ground that the e-way bills carried with the consignment did not contain the vehicle details. Applying the ratio of the judgment delivered in case of Renji Lal Damodaran Vs. State Tax Officer (W.A. No.1640 of 2018), respondent authorities was directed to release the petitioner's goods and vehicles on their "furnishing Bank Guarantee for tax and penalty found due and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules". — Daily Express, Aleppey Parcel Service Vs. Assistant State Tax Officer  5 TAXLOK.COM 81 (Ker)