2018 (12) TMI 842

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....HINKARA. AND GP DR. THUSHARA JAMES JUDGMENT The petitioner is a a goods transporting agency and an assessee under the CGST Act. While it was transporting goods from Tirunelveli to Kerala, the Assistant State Tax Officer detained the vehicle and the goods. The detention is because the petitioner did not upload the Part-B e-way bill. 2. In the writ petition, the petitioner sought the following r....