Daily Express Vs Assistant State Tax Officer
Date: February 4, 2019
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. Section 129(1)(b) applies to transporter as person interested in goods
Summary
Section 129(1) makes it adequately clear that any person who is interested in the goods shall be liable under Section 129(1)(b). Particularly, a reading of Section 129(6) would indicate that where a person transporting any goods or the owner of the g…