No detention of goods for mere non-mention of Tax payment details on E-Way Bill

M.S. Steel and Pipes Vs Asst. State Tax Officer (Kerala High Court) The issue under consideration is whether the detention of goods with the allegation that the E-way bill does not have tax amount mentioned on it is justified in law? High Court states that, the power of detention under Section 129 is to be exercised only in cases where a transportation of goods is seen to be in contravention of the provisions of the Act and Rules and not simply because a document relevant for assessment does not contain details of tax payment. As per the statutory provisions applicable to the instant case, a p...