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 Case: The petitioner, J.K. Cement Ltd., a company registered under the Companies Act, 1956, is involved in the manufacture and sale of cements, wall putty, adhesives, and more. During th...