Goods in Transit — The respondent intercepted the conveyance containing the consignment invoking the provisions in Sec.129 alleging the defects that no IGST is seen collected in the tax invoice which amounts to contravention of Sec.5(1) of the IGST Act read with Rule 46(e) & (m) of the CGST Rules. The petitioner pointed out that the alleged contravention of the provisions is not at all a valid reason for suspecting the genuineness of the consignment. The writ petition disposed of with the order that the goods and vehicle detained shall be released forthwith by the respondent to the petitioner, on his executing a simple bond and without insisting on the petitioner furnishing bank guarantee for the demanded value. — Umiya Enterprise Vs. Assistant State Tax Officer, State Tax Officer [2020] 20 TAXLOK.COM 066 (Kerala)