Seizure of goods not justified if defects in E-way Bill not subsist on the date of passing of order of detention

Suraj Hitech Pvt Ltd Vs Assistant State Tax Officer (Kerala High Court) The petitioner has approached this Court aggrieved by Ext.P8 order of detention that detained goods that were transit, on the ground that Part B of the e-way bill was not updated or generated at the time of inspection. On a perusal of the documents produced in the writ petition, it is evident that while a notice of inspection was purportedly issued on 6.11.2020 and a notice is stated to have been served to the petitioner scheduling the inspection of the goods on 11.11.2020, the detention order in FORM GST MOV-6 was issued ...