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, that could not exonerate it from complying with Section 129 (3) if it wants provisional ...