Detention, Search and Seizure

Non-filing of Part B of e-Way Bill – Error of Technical Nature – Penalty Set Aside – Allahabad HC
Detention of Goods for absence of E-Way Bill – Double payment of Tax, Penalty and Fine – Transporter to claim refund manually – Delhi HC
Where goods were found with Proper Tax Invoice and E-way Bill, Section 129(1)(a) is applicable and not 129(1)(b) – Allahabad HC