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Minor discrepancy of incorrectly mentioning some digits of the correct Truck number on the E-way bill is not sufficient to order for detention of the the goods and the vehicle.

Shanti Prime Publication Pvt. Ltd.

Section 129 of CGST Act, 2017—Goods in Transit with vehicle—The petitioner has preferred this writ petition for a direction for release of the goods and the vehicle on the ground that one minor discrepancy of incorrectly mentioning some digits of the correct Truck number on the E-way bill is not sufficient to order for detention of the goods and the vehicle.

Held that—the ceased goods and the vehicle shall be released on petitioner's furnishing security other than cash and bank guarantee and indemnity bond of the proposed amount of tax and the penalty.[M/S PLUS CREATION PVT. LTD. VERSUS STATE OF U.P. AND 2 OTHERS] [ALLAHABAD HIGH COURT]