Technical Problems In Uploading Part B Of E-Way Bill Not A Ground To Set Aside Penalty & Detention Under CGST Act : Kerala HC [Read Judgment]

The High Court of Kerala has held that technical glitches in uploading Part B of E-Way Bill cannot be a ground for setting aside penalty and detention under the CGST Act.The Court held so in the case Garuda Timber Traders v. Assistant Sales Tax Officer and others, while dismissing a writ petition filed by a timber dealer, who challenged detention of his consignment by the authorities. The High Court of Kerala has held that technical glitches in uploading Part B of E-Way Bill cannot be a ground for setting aside penalty and detention under the CGST Act. The Court held so in the case Garuda Timber Traders v. Assistant Sales Tax Officer and others, while dismissing a writ petition filed by a timber dealer, who challenged detention of his consignment by the authorities under Section 129 of the Central Goods and Services Tax Act for failing to fill up Part B of the E-Way Bill. The precedents of High Court of Kerala in Commercial Tax Officer v. Madhu T. B and The Assistant Sales Tax Officer v. Indus Towers were also taken note of by the judgment.