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Default in non-production of part B of the e-way bill is not a minor breach

Detention of Consignment — In the instant case, goods detained by respondent on the ground that part-B of e-way bill was not filled by transporter. in the instant case, the tax component as per the impugned Ext.P5 comes to Rs.33,264/- and the penalty component is also of the same amount, and that the total amount comes to Rs. 66,528/- and therefore the petitioner cannot contend that the default in non-production of part B of the e-way bill is a minor breach. Further that, part B of the e-way bill is the most important and basic document in the transaction in a case like this, going by the mandatory provisions contained in the GST Act, more particularly, Sections 138 and 138(5)A thereof. Held that—it is ordered that the 1st respondent shall forthwith release the detained vehicle and goods on the petitioner furnishing bank guarantee to the value of the amounts shown in the impugned Ext.P7 proceedings which comes to a total amount of Rs.66,528.The Industrial And Laboratory Equipment Co. Vs. The Assistant State Tax Officer, The Deputy Commissioner (Appeals) , State Goods And Services Tax Department, Tax, The Commissioner of State Taxes [2020] 21 TAXLOK.COM 102 (Kerala)