2018 (5) TMI 1329

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....ar (SR.) Sri. K. Manoj Chandran Sri.P.R.Ajithkumar  Sri. S. A. Mansoor (Pattanam) For The RESPONDENT : SMT. THUSHARA JAMES JUDGMENT A consignment of marble, granite slabs and tiles that was being transported at the instance of the petitioner was detained by the respondent. Ext.P3 is the detention notice issued to the petitioner under Section 129(3) of the CGST/SGST Act, 2017. It is t....

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.... of 2017. The learned Government Pleader would submit, on instructions, that inasmuch as the e-way bill has been made a mandatory document with effect from 1.4.2018, the petitioner cannot be heard to contend that a minor defect in a mandatory document cannot be a ground for detention. On a perusal of the rival submissions, and finding that a Division Bench of this Court has already found that the ....