Goods in Transit — The goods belonging to the petitioner were detained along with the vehicles on the ground that the E-way Bill did not indicate the correct number of the vehicle that was carrying the goods. Subsequent E-way Bill showing the correct number of the vehicle was not available at the time of detention but was produced before the authorities immediately thereafter. Writ petition disposed of with the direction to the respondent to release the goods and vehicle of the petitioner, on the petitioner furnishing a bank guarantee to cover the tax and penalty amounts determined. — AMM Aquapure Systems Vs. The Asst. State Tax Officer (Int.) [2019] 18 TAXLOK.COM 069 (Kerala)