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2018 (5) TMI 455 - HC - GSTSeizure of goods with vehicle - detention on the ground that Part-B of e-way bill was incomplete - contention of the petitioner before the authority below was that there was no intention on the part of the petitioner to evade payment of tax during the course of intra-state sale of the goods - Held that: - no ill intention at the hands of the petitioner nor the petitioner was supposed to fill up Part-B giving all the details including the vehicle number before the goods are loaded in a vehicle, which is meant for transportation to the same to its end destination. In the present case, all the documents were accompanied the goods, details are duly mentioned which reflects from the perusal of the documents. Merely of none mentioning of the vehicle no. in Part-B cannot be a ground for seizure of the goods. Seizure order do not sustain - goods with vehicle are directed to be released - petition allowed - decided in favor of appellant.
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