Case LawWA. No. 253 of 2019
Daily Express Vs Assistant State Tax Officer
- Court:
- High Court
- Bench:
- Kerala
- Date:
- February 4, 2019
- Type:
- Writ Petition
Subject
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
E-Way Bill
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…