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As the complete details to be filled up in Part-B of the E-way Bill were supplied on 25.05.2018, the goods were not liable for seizure on 26.05.2018.

Shanti Prime Publication Pvt. Ltd.

Seizure of goods—Section 129 of CGST Act, 2017—In the instant case, the seizure of goods was made on account of non filing Part-B of E-way Bill.
Held that— Part-B of E-Way Bill requires the details of the vehicle carrying the goods and the destination. as the complete details to be filled up in Part-B of the E-way Bill were supplied on 25.05.2018, the goods were not liable for seizure on 26.05.2018.
Goods along with vehicle to be released on furnishing security other than cash or bank guarantee equivalent to the proposed tax. Decided in favor of petitioner.
[NEW SHIVA TRANSPORT SERVICE & Anr.] [ALLAHABAD HIGH COURT]— [2018] 2 TAXLOK.COM 117 (Allahabad)