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2018 (6) TMI 425 - HC - GSTSeizure of goods alongwith vehicle - Section 129(1) of the UPGST Act, 2017 - non filing Part-B of E-way Bill - Held that:- Part-B of E-Way Bill requires the details of the vehicle carrying the goods and the destination - as the complete details to be filled up in Part-B of the E-way Bill were supplied on 25.05.2018, the goods were not liable for seizure on 26.05.2018 - goods alongwith vehicle to be released on furnishing security other than cash or bank guarantee equivalent to the proposed tax - decided in favor of petitioner.
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