E-way bill Part-B details already furnished cannot justify seizure; goods and vehicle released on security.

Part-B of the e-way bill records vehicle details and destination, and seizure cannot be justified where the required particulars have already been furnished. The record showed that the petitioner supplied the relevant details on 25.05.2018, so detention of the goods and vehicle on 26.05.2018 for absence of Part-B particulars was unjustified. Pending further proceedings, interim release was directed on suitable security, with release to be made against security other than cash or bank guarantee equivalent to the proposed tax.

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Issues: Whether the goods and vehicle seized for non-filing of Part-B of the E-way Bill were liable to be seized when the required details had already been furnished, and whether interim release ought to be granted.

Analysis: Part-B of the E-way Bill concerns the vehicle details and destination. The record indicated that the petitioner had supplied the requisite particulars on 25.05.2018. On that basis, the seizure on 26.05.2018 for want of Part-B particulars was not justified. Pending further proceedings, release of the goods and vehicle was warranted on suitable security.

Conclusion: The seizure was not justified on the stated ground, and the goods and vehicle were ordered to be released in favour of the petitioner on furnishing security other than cash or bank guarantee equivalent to the proposed tax.

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