Unfilled Part B of e-way bill cannot be treated as a minor omission: Goods can be released only on Compliance

Daily Express Vs Assistant State Tax Officer (Kerala High Court)

Section 129 is a self-contained code. It lays down the entire mechanism for provisional release of the goods.  Section 129 begins with a non-obstante clause. It stands protected from every other provision. Earlier this Court, on more than one occasion, has held that unfilled Part B of the e-way bill cannot be treated as a minor omission even as for the CBIC circular, dated 14th September 2018. Whatever is the defence the petitioner may have, t

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