E-way bill — Goods in Transit — In the instant case, attention of the court was invited to item No.62 of the annexure to point out that fennel and cumin are notified thereunder, and hence, no e-way bill is required to be generated while transporting such goods. It was submitted that despite the aforesaid position, the goods and the conveyance of the petitioner have been detained on the ground that e-way bill has not been tendered and further notice for confiscation.

Held that— Issue Notice returnable on 2nd May, 2019. — Kush Traders Thru. Proprietor Patel Pravinkumar Maganlal Vs. State of Gujarat [2019] 11 TAXLOK.COM 038 (Gujarat)