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HC on Goods detained for not uploading Part-B of E-Way Bill
Case Law Details
- Case Name
- M/S. Panel Source LLP Vs The Assistant State Tax Officer (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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M/s. Panel Source LLP Vs Assistant State Tax Officer (Kerala High Court)
Kerala High Court held that the goods seized for want of Part-B of E-Way Bill can be released on furnishing bank guarantee and a simple bond without sureties.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
The Writ Appeal is filed against the judgment of the learned Single Judge. One of the reliefs sought for in the Writ Petition is to declare Rule 140 of the CGST/SGST Rules as violative of Article 301 of the Constitution. The specific stipulation, which the petitioner is aggrieved with is that the collec...







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