HC order on goods detained for not accompanying Part-B of E-way bill

Kuntal A Parikh Vs Mr. Utkarsh Sharma (Gujarat High Court) Assistant Government Pleader for the respondents, supported the impugned order by submitting that admittedly the goods were not accompanied by Part-B of the E-way bills and hence, the second respondent was wholly justified in detaining the conveyance and goods. It was further submitted that as there was a contravention of the provisions of the GST Act and the rules made thereunder, inasmuch as the goods were being transported without Part B of the E-way bills, the second respondent was wholly justified in imposing tax and penalty there...