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We dispose of the Writ petition with the direction to the respondents to release the goods and the vehicle of the petitioner forthwith on the petitioner's furnishing indemnity bond of the amount equivalent to the liability of tax and penalty as mentioned in the notice under Section 129(3) of the Act.

Shanti Prime Publication Pvt. Ltd.

Goods in Transit — The Aluminium scrap of the petitioner was intercepted and detained under Section 129(1) of the U.P. GST Act, only for the reason that the vehicle number did not tally with the vehicle number mentioned on the E-way bill. Circular dated 14.9.2018, itself stipulates that in case of minor discrepancies in the details mentioned in the E-way bill, specially errors of one or two digits/character of the vehicle number would not be sufficient for initiation of any proceedings under the Act. Writ petition disposed of with the directions to the respondents to release the goods and the vehicle of the petitioner forthwith. — Diamond Meta Vs. State of U.P. [2018] 5 TAXLOK.COM 71 (All)

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