Daily Express Vs Assistant State Tax Officer
Date: November 29, 2018
Court: High Court
Bench: Kerala
Type: Writ Petition
Subject Matter
Unfilled Part B of the e-way bill cannot be treated as a minor omission
Summary
Section 129 is a self-contained code. It lays down the entire mechanism for provisional release of the goods. Section 129 begins with a non-obstante clause. It stands protected from every other provision. Earlier this Court, on more than one oc…
The petitioner is a transporter. When it was transported goods for a consignor, the Assistant State Tax Officer (“ASTO”) intercepted those goods and detained them, along with the vehicle. He issued the Ext.P4 order for physical verification/inspection of the conveyance, followed by the Ext.P7 notice under Section 129(3). The reason assigned for the detention is this: “Part B of t…