Mistake in e-way bill in names of buyers & sellers – fresh E-Way Bill issued- Vehicle & goods should be released

Satguru Impex Vs State of Tripura (Tripura High Court) The petitioner made mistakes in the e-way bill in the names of buyers and sellers. In place of buyer’s name, seller name was filled and in place of seller’s name, buyer name was filled. The mistake was rectified by generating fresh e-way bill. The GST departments seized the vehicle and goods due to the said mistake in the original e-way bill. The petitioner submitted that he had provided correct e-way bill after rectifying the errors happened in the original e-way bill. On this ground the vehicle and goods should be released. The court...