| 02 |
High Court of Kerala |
Garuda Timber Traders V/s Commissioner, State GSD Department, Kerala & Others |
WP(C).No. 26848 of 2018 |
08/09/2018 |
Incomplete e-way bill - Part-B not uploaded and carrying printout. - The petitioner shall provide the bank gurantee for the tax & penalty & bond for the value of goods and get the goods provisionally released. |
Disposed |
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| 01 |
High Court of Madhya Pradesh, Indore Bench |
Gatti Kintetsu Express Pvt Ltd. v/s Commissioner, Commercial Tax of MP & others |
W.P.No. 12399 of 2018 |
07/05/2018 |
Non entering of vehicle number in Part-B of e-Way Bill - violation of the provisions of Section 68 read with Rule 138 of the CGST Act, 2017. - It is mandatory to file Part-B including vehicle Number before the goods are loaded in the vehicle. |
Dismissed |
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