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Non-filing up of Part-B, comes under the ambit of section 126(1) of CGST/SGST Act, 2017 and not to be penalised under section 129(1).

Shanti Prime Publication Pvt. Ltd.

Release of detained goods—In the instant case, the petitioner submitted that non-filing up of Part-B, comes under the ambit of section 126(1) of CGST/SGST Act, 2017 and not to be penalised under section 129(1).

Held that—The issue stands squarely covered in favor of the petitioner by a judgment dated 31. 10. 2018 in WPC No. 34874 of 2018 where it was held that typographical error in the E-way bill must be condoned - petition disposed off. [DAILY EXPRESS VERSUS THE ASSISTANT STATE TAX OFFICER SURVEILLANCE SQUAD NO. 8, STATE GST DEPARTMENT, KOLLAM, COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAUPURAM AND STATE OF KERALA, THIRUVANANTHAPURAM] [KERALA HIGH COURT]