Goods in Transit — Petitioner challenged the detention order served him on the ground that at the time of detention of the vehicle, the original invoice was not produced by the driver of the vehicle. Absence of an invoice can be a valid ground for detention under Section 129 of the GST Act. The detention order is justified. However, if the petitioner furnishes the bank guarantee for the tax and penalty amount, then the respondent shall release the consignment and the vehicle to the petitioner, and thereafter proceed for adjudication in terms of Section 138 of GST Act, after hearing the petitioner. — Shameer Chinganam Poyil Vs. Asst. State Tax Officer, SGST Department, Vaduvanchal, State Tax Officer, Vaduvanchal And The Commissioner of State Tax, State Goods And Service Taxes, Thiruvananthapuram [2019] 18 TAXLOK.COM 029 (Kerala)