Goods exempted from e-way bill requirements can’t be detained for lacking e-way bill

J.K. Cement Ltd. Vs State Of U.P. (Allahabad High Court)

Introduction: The case of J.K. Cement Ltd. versus the State Of U.P. brings forth the debate surrounding the mandatory requirements of e-way bills during the transportation of goods. The pivotal question is whether goods can be detained for not carrying an e-way bill if they were exempted at the relevant point of time.

Detailed Analysis:

Background of the Ca

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