E-Way Bill — The main contention urged by the petitioner is that the requirement for updating part B of the e-way bill is required only in a case where the value of the consignment concerned is above Rs. 50,000/- and that in a case where the value of the consignment is upto? 50,000/- or below that, then the requirement of updating Bon Cargos Private Limited]part-A and part-B of the E-Way bill is not mandatory and compulsory and is only optional at the instance of the party concerned. Held that— This Court is of the view that taking note of the nature of the course of action now projected before this Court, the case is only at the stage of detention of the goods and the vehicle concerned and therefore, this Court is of the considered view that the abovesaid rival contentions raised by both sides need not be resolved by this Court at this stage of the matter. — Bon Cargos Private Limited Vs. Union of India, Assistant State Tax Officer, The Deputy Commissioner (Intelligence) Kerala State GST Department [2020] 21 TAXLOK.COM 107 (Kerala)